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LAWS
OF THE
STATE OF DELAWARE
PASSED Al THE
NINETY- NINTH SESSION
OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 2nd, A. D. 1923
AND
IN THE YEAR OF THE INDEPENDENCE OF THE IT NITED STATES
THE ONE HUNDREDTH AND FORTY- SEVENTH
VOLUME XXXIII
PRESS OF THE MERCANTILE PRINTING CO.
WILMINGTON, DELAWARE

LAWS
OF THE
STATE OF DELAWARE
PASSED Al THE
NINETY-NINTH SESSION
OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 2nd, A. D. 1923
AND
IN THE YEAR OF THE INDEPENDENCE OF THE IT NITED STATES
THE ONE HUNDREDTH AND FORTY-SEVENTH
VOLUME XXXIII
PRESS OF THE MERCANTILE PRINTING CO.
WILMINGTON, DELAWARE
LAWS OF DELAWARE
TITLE ONE
Construction of Statutes
CHAPTER
AMEN DM E N T TO CONSTITUTION
AN ACT proposing an amendment to Article V of the Constitution of
the State of Delaware, relating to registration of voters.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (two-thirds
of all the members elected to each House agreeing thereto):
Section t. That Article V of the Constitution of the Amendment to
State of Delaware be amended by striking out all of Section csicectisonot
stitution
4 of said Article, and by inserting in lieu thereof a new Sec-tion
4, in the following language, viz.:
"Section 4. The General Assembly shall enact uniform Uniform
Registration laws for the registration of voters in this State entitled to
vote under this Article, which registration shall be conclusive
evidence to the election officers of the right of every person
so registered to vote at any General Election while his or her
name shall remain on the list of registered voters, and who is
not at the time disqualified under the provisions of Section 3
of this Article; and no person shall vote at such General Elec-tion
whose name does not at that time appear in said list of
registered voters.
3
Registration
Days
Appeal
Privileges
"There shall be at least two registration days in a period
commencing not more than one hundred and twenty days, nor
less than sixty days before, and ending not more than twenty
days, nor less than ten days before, each General Election, on
which registration days persons whose names are not on the
list of registered voters established by law for such election,
may apply for registration, and on _which registration days
applications may be made to strike from the said registration
list names of persons on said list who are not eligible to vote
at such election ; provided, however, that such registration may
be corrected as hereinafter provided at any time prior to the
day of holding the election.
"From the decision of the registration officers granting or
refusing registration, or striking or refusing to strike a name
or names from the registration list, any person interested, or
any registration officer, may appeal to the resident Associate
Judge of the County, or in case of his disability or absence
from the County, to any judge entitled to sit in the Supreme
Court, whose determination shall be final ; and he shall have
power to order any name improperly omitted from the said
registry to be placed thereon, and any name improperly appear-ing
on the said registry to be stricken therefrom, and any
name appearing on the said registry, in any manner incorrect, .
to he corrected, and to make and enforce all necessary orders
in the premises for the correction of the said registry. Regis-tration
shall be a pre-requisite for voting only at general
elections, at which Representatives to the General Assembly
shall be chosen, unless the General Assembly shall otherwise
provide by law,
"The existing laws in reference to the registration of
voters, so far as consistent with the provisions of this Article,
shall continue in force until the General Assembly shall other.
wise provide."
Approved February 13, A. D. 1923.
4 LAWS OF DELAWARE
AMENDMENT TO CONSTITUTION
LAWS OF DELAWARE 5
CHAPTER 2
AMENDMENT TO CONSTITUTION
AN ACT agreeing to the proposed amendment to Section 5 of Article
13 of the Constitution of the State of Delaware, in relation to Capi-tation
Tax.
WHEREAS, an Amendment to the Constitution of the State
of Delaware was proposed in the Senate in the Ninety-eighth
.Session of the General Assembly as follows:
"AN ACT proposing an Amendment to Section 5 of At-,
tick 8 of the Constitution of the State of Delaware, in rela-tion
to Capitation Tax.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (two-thirds
of all the members elected to each House agreeing thereto):
Section .1. That Section 5 of Article 8 of the Constitution sker,,,licv
of the State of Delaware be amended by striking out all of Amonled
said Section 5 of Article 8, and inserting in lieu thereof the
following:
Section 5. The General Assembly shall provide for levy- CI jai Fitttt,,on tax
ing and collecting a capitation tax from every citizen of theCo tontt tgyh ottt State of the age of Twenty-one years or upwards; but such
tax to be collected in any County shall be uniform throughout
that County, and such capitation tax shall be used exclusively
in the County in which it is collected."
AND WHEREAS, the said proposed Amendment was agreed
to by two-thirds of all the members elected to each House in
the said Ninety-eighth Session of the General Assembly
AND WHEREAS, the said proposed Amendment was pub-lished
by the Secretary of State three months before the then
next General Election, to wit, the General Election of 1922,
in three newspapers in each County in the State of Delaware
6 LAWS OF DELAWARE
AMENDMENT TO CONSTITUTION
Now Thereyore, be it euacted by the Senate and House
of Representatives of the State of Delaware in General Assem-bly
met (two-thirds of all the members elected to each House
of the General Assembly agreeing thereto):
Section t. That the said proposed Amendment be and
it is hereby agreed to and adopted and that the same shall
forthwith become and be a part of the Constitution.
Approved March 12, A. D. 1923.
bar to
public
LAWS OF DELAWARE 7
CHAPTER 3
AMENDMENT TO CONSTITUTION
AN ACT agreeing to the proposed amendment to Article 15 of the
Constitution of the State of Delaware providing that no citizen of
the State of Delaware shall be disqualified to hold and enjoy any
office, or public trust, under the laws of this state by reason of sex.
WHEREAS, an Amendment to the Constitution of the
State of Delaware was proposed in the Senate in the Ninety-eighth
Session of the General Assembly as follows:
"AN ACT proposing an Amendment to Article 15 of the
Constitution of the State of Delaware, and providing that
no citizen of the State of Delaware shall be disqualified to
hold and enjoy any office, or public trust, under the laws of
this State, by reason of sex.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (two-thirds
of all tlw members elected to each House concurring therein):
Section 1. That Article 15 of the Constitution of the .!
iittnrteicninedi n
State of Delaware be and the same is hereby amended by Section to
adding new
adding immediately after Section 9 thereof the following new
Section to be known as Section to:
Section to. No citizen of the State of Delaware shall Sex no
holding
be disqualified to hold and enjoy any office, or public trust, office
under the laws of this State, by reason of sex."
AND WREREAS, the said proposed Amendment was agreed
to by two-thirds of all the members elected to each House in
the said Ninety-eighth Session of the General Assembly;
AND WHEREAS, the said proposed Amendment was pub-lished
by the Secretary of State three months before the then
8 LAWS OF DELAWARE
AMENDMENT TO CONSTITUTION
next General Election, to wit, the General Election of 1922,
in three newspapers in each County in the State of Delaware;
Now Therefore, be it enacted by the Senate and House
of Representatives of the State of Delaware in General Assem-bly
mct (two-thirds of all the members elected to each House
of the General Assembly agreeing thereto):
Section r. That the said proposed Amendment be and
it is hereby agreed to and adopted and that the same shall
forthwith become and be a part of the Constitution.
Approved January [5, A. D. 1923.
TITLE THREE
State Revenue and Supplies
CHAPTER 4
STATE REVENUE
MOTOR VEIl ICLES
AN ACT to amend Chapter 6, of the Revised Code of the State of
Delaware as amended by Chapter 26, Volume 30, laws of Delaware,
in relation to fees to be paid for the registration of motor vehicles.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Section 1. That Chapter 6 of the Revised Code of the lagZ, 6shencp..
State of Delaware as amended by Chapter 26, Volume 30,
Laws of Delaware, be and the same is hereby amended by re-pealing
234A, Section 197A and inserting in lieu thereof a
new section to be styled 234A, Section 197A, as follows:
234A, Section 197A. All vehicles trailing after or pro- tatioterrs V eh icle
pelled by motor vehicles shall be considered motor vehicles, Registration of
and shall be subject to all the provisions of this Chapter, pro-vided,
however, that the Secretary of State shall furnish a
special tag to be used upon such vehicles, which tag shall con-tain,
in addition to what is now _required by law, the letter
"T," and shall be affixed to the rear of the trailer, if drawn, Fee
and to the front of the trailer, if propelled; and provided fur-ther,
that a double registration fee shall be charged for all
trailers equipped with metal tires where the combined gross
weight of any such trailer and the maximum toad capacity
9
10 LAWS OF DELAWARE
C:apat It,
MOTOR VEHICLES
thereof shall exceed fif teen hundred pounds and provided
further, that no trailer of more than five tons capacity shall
be registered or used on any public highway of this State.
Approved April 28, A. D. 1923.
LAWS OF DELAWARE I'
CHAPTER 5
STATE REVENUE
MOTOR V EHIC LES
AN ACT to amend Chapter 6 of the Revised Code of the State of
Delaware relating to motor vehicles.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
That Chapter 6 of the Revised Code of the State of Dela- Sec. 1911,
tvare be, and the same is hereby amended by the repeal of 236 Relvrsed Code
Amended
Sec. 199 and the insertion in lieu thereof of the following,
,vhich shall be styled 236, Sec. 199:
236, Sec. 199. No resident of this State, except as orceori.,,,teo est.
hereinafter provided, and no non-resident who has not coin- witom issued
plied with the laws governing the issue of motor vehicle Opera-tors'
licenses of the State in which he resides, shall operate a
motor vehicle or motorcycle upon any public street or high-way
of this State unless he holds a motor vehicle operator's
license or a chauffeur's license issued to him for such purpose
by the Secretary of State, provided however that any person
over fifteen years of age who has not been refused a license, Age limit
or who has not had such license revoked, may operate a mo-tor
vehicle, other than a public service motor vehicle contain-ing
passengers, outside the corporate limits of any city or town
for a period of thirty (30) days while under the instruction Exceptions
of, and while accompanied by a licensed operator, who shall
be in the front seat and who shall be in control of and who
shall assume full responsibility for its operation. No such Appikatio,
license shall be issued until the applicant has signed and filed how made
with the Secretary of State an application as specified herein-after
nor shall such license be issued until the Secretary of
State is satisfied that the applicant is over sixteen years of age Examination
and is a proper person to be licensed for the purpose intended.
Before granting such licenses to any applicant who hasnot Qualifications
held a similar license during the preceding year, or who has
12 LAWS OF DELAWARE
MOTOR VEHICLES
had such license revoked, the Secretary of State for sufficient
reason, shall have authority to requite such applicant to be
examined for the purpose of demonstrating personally to him,
his deputy or to any State or Municipal officer designated by
him, in such manner as the Secretary of State may prescribe,
that the applicant is a proper person to be licensed for the pur-pose
intended and is qualified to operate a motor vehicle with
safety. Provided however, that if the applicant's occupation
is that of driving a motor vehicle for another for hire and he
has not held a license issued to him for this specific purpose
during the preceding year, the Secretary of State shall require
such applicant to be examined for the purpose of demonstrat-ing
personally to him, his deputy or to any State or Municipal
officer designated by him, and in such manner as the Secretary
of State may prescribe, his knowledge of the requirements of
the State motor vehicle laws and local traffic requirements,
his familiarity with the mechanism of the vehicle sufficient to
permit its safe operation, his ability to speak and understand
the English language and to read ordinary road signs, and his
qualifications to operate a motor vehicle with safety. In cases
where there is reasonable doubt as to the qualifications of the
applicant to operate a motor vehicle with safety the examining
officer shall have authority to demand a certificate of medical,
Service physical or mental condition. Provided further that if such
applicant's occupation, regular or casual, is that of driving a
public service motor vehicle and no license or permit for this
specific purpose was issued to him by the State during the pre-ceding
year, the Secretary of State shall further require him to
furnish satisfactory evidence under oath that he is of good
moral character and that no reason exists for refusing him a
permit to drive a public service motor vehicle as hereinafter
provided.
Form of appli- Application for licenses and permits shall be in writing cation
SSeclraetatreyouf pon a blank form furnished by the Secretary of State and
nrnish shall contain the name of the applicant, his or her address,
age, occupation and such additional information as the Sec-retary
of State may require, and it shall contain the statement
that the applicant is over sixteen years of age and is qualified
Proviso
license
LAWS OF DELAWARE 13
MOTOR VEHICLES
to operate a motor vehicle. It shall be signed by the applicant's
own hand, and if the applicant has not held a like license or
permit issued by the State for the preceding year, shall be
verified by oath or affirmation. Upon receipt of the appli-cation
and a fee of Three Dollars and after such examination
as is herein provided, the Secretary of State may issue at his
discretion a motor vehicle operator's license, or a chauffeur's
license, and upon receipt of an additional fee of One Dollar
may at his discretion issue a public service motor vehicle ,'eurbmli Service
drivers permit. Such permit, however, shall not be issued A"
to any applicant under twenty-one years of age. Such licenses Form of
and permits shall contain the licensee's name, address, a state-license
ment of the purpose for which issued and such other infor-mation
as the Secretary of State shall deem proper, but such
license shall not be valid and in effect until the licensee has
endorsed it with his own signature, and if it be a chauffeur's,
until the licensee has permanently affixed to it a clear and
recent photograph of himself.
The Secretary of State for sufficient reason shall have le: Tee traeriusoef or
authority to refuse to issue any form of license or permit to revoke license
any applicant or to revoke any such license by him heretofore
issued. Provided however, that upon such refusal or revoca- Proviso
tion, such applicant shall have a right of appeal to the Court
of General Sessions of the County in which he resides, but
in the case of revocation such appeal shall not operate as a stay.
On and after the first of January, 1924, no person shall puenblsice alercv.ice
operate a public service motor vehicle transporting passengers twe
when
for hire upon any public street or highway of the State until
he shall have obtained and is in possession of a public service
motor vehicle driver's permit issued to him by the State, and
no person whose occupation is that of driving a motor vehicle
for a resident of the State for hire shall operate such motor
vehicle upon any public street or highway of the State until
he shall have obtained and is in possession of a chauffeur's
license issued to him by the State.
Any persol who shall violate any provision of this sec- Penalty
4 LAWS OF DELAWARE
MOTOR VEHICLES
tion upon conviction thereof before a Justice of the Peace
of the County or before the Municipal Court of the City of
Wilmington, shall be fined not less than Twenty-five Dollars,
nor more than One Hundred Dollars ($roo.00) for the first
offense, and for each subsequent offense shall be fined not less
than Fifty Dollars, nor more than One Hundred Dollars
($10o.00), or be imprisoned for not more than thirty (30)
clays, or both.
Any person who shall wilfully make any mis-statement
in his application for license or permit or during any exami-nation
provided for in this Section shall be deemed guilty of
a misdemeanor and shall be fined or imprisoned, or both, at
the discretion of the Court, and any license so issued to him
shall be forthwith revoked by the Secretary of State.
Approved March 27, A. D. 1923.
False
statement
Misdemeanor
Penalty
LAWS OF DELAWARE 15
CHAPTER 6
STATE REVENUE
MOTOR VEHICLES
AN ACT to amend 238, Section 201 of Chapter 6 of the Revised Code
of the State of Delaware, in relation to motor vehicles, as amended
by Chapter 2, Volume 31, Laws of Delaware.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
That Chapter 6 of the Revised Code of the State of Dela-a8a,p.sgc. 201,
ware be, and the same is hereby, amended by the repeal of att.% insacild Code
238, Section 201, as amended by Chapter 2, Volume 31, Laws
of Delaware, entitled "An Act to Amend Chapter 6 of the
Revised Code of the State of Delaware, in relation to Motor
Vehicles," by the repeal of 238, Section 201, as amended and
by substituting 11-1 lieu thereof the following, which shall be
styled "238, SeC110D 201."
238, Section 20 I. Motor Vehicles, operated by manufac- Manufacturers
turers or dealers for the purpose of testing, selling, or demon- and Dealers
strating, or for any other purpose except for hire or com-mercial
purposes, shall be exempt from the necessity of in-dividual
registration, provided said manufacturer or dealer has
taken out a license to engage in the business of purchasing
and selling produce. goods, wares and merchandise, and such Tags
manufacturer or dealer registers with the Secretary of State,
in the "Dealer's Class." 'The application for such registration
shall state the number of cars to be registered and shall be
made upon a blank, provided for the purpose by the said Sec-retary
of State, and shall state the name, business, and the
place of business of the applicant, and the number of said li-cense
so taken out by him, and shall be certified by oath or
affirmation. For each car registered a fee of twenty-five dol- Fee
lars shall be paid the Secretary of State, who shall issue a cer-tificate
of registration for each car registered, and provide, at
the expense of the State, two pairs of tags for each registra-tion
which shall contain numbers of registration not less than
Additional
lags
MOTOR VEHICLES
four inches in height, the year and the words "Delaware Deal-er."
No more than-one motor vehicle may be operated at the
same time under the same registration number. Such car shall
Cary b
onsl yop erlai-t ed be operated only by licensed drivers, who shall have authority
censed drivers to operate motor vehicles bearing the said tags for the purpose
of testing, selling, or demonstrating, or for any other purpose
except for hire or commercial purposes ; provided, that the
Proviso Secretary of State shall not issue a Dealer's License to any
person, firm or corporation without an affidavit being first filed
stating that such person, firm or corporation is a bona fide
dealer in automobiles or motor vehicles, and provided further,
that such dealer's registration tags shall not be used .upon any
jitneys, taxicabs or other motor vehicles used for hire.
Any such manufacturer or dealer may procure additional -
registration fags, upon making additional application in the
same manner as the aforesaid application was made, and pay-ing
an additional fee of Ten Dollars for each additional regis-tration
and each additional pair of tags desired.
Approved February 23, A. U. 1923.
LAWS OF DELAWARE
LAWS OF DELAWARE 17
CHAPTER 7
STATE REVENUE
MOTOR VEHICLES
AN ACT to amend Chapter 6 of the Revised Code of the State of
Delaware in relation to the operation of motor vehicles.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (two-thirds
of the members elected to each branch concurring therein):
That Chapter 6 of the Revised Code of the State of Dela- 239. S. 202,
ware be, and the same is hereby amended by the repeal of 239, ft:%d6,Code
ed Sec. 202, and inserting in lieu thereof the following, which Amend
shall be styled 239, Sec. 202:
239, Sec. 202. No person shall operate a motor ye" oi:1t°,21`..ate'l hide while under the influence of intoxicating liquor or of >e rs
any drug. Any person who shall violate the provisions of
this Section shall be deemed guilty of a nuisance and shall
be fined not less than One Hundred Dollars nor more than Five
Hundred Dollars, or imprisoned not more than one year, or
both, for the first offense, and for any subsequent offense shall
be fined_ not less than Two Hundred Dollars nor more than PefmitY
One Thousand Dollars, and shall be imprisoned not less than
three months -nor more than one year. Any Justice of the
Peace of the State or the Judge of the Municipal Court of
the City of Wilmington shall have power and jurisdiction to
hear and determine the offense created by this Section. Upon
conviction of any one for this offense, the Justice of the Peace
or the Judge of the Municipal Court for the City of Wilming-ton
shall certify the facts and record in the case to the Secre-tary
of State, who shall forthwith revoke the license of the
party so convicted for a period of one year, or in case the
offense is committed by a person operating a motorcycle, the
registration of such motorcycle shall be canceled and none re-issued
to the said guilty party for a period one year after Secretary of
such cancellation. After a license or registration shall have sstgteueneontseto is-been
so revoked, the Secretary of State shall have power and when
MOTOR VEHICLES
Approved March 23, A. 0. 1923.
LAWS OF DELAWARE
authority not to issue another license to such person so con-victed
until such a person shall satisfy the Secretary of State
that he has been of good behavior from the time that his
license was so revoked, up until he makes application for the
issuance of another license. Provided, however, that in case
the Secretary of State shall refuse to issue a license to such
convicted person after a period of one year from the time that
his license was so revoked, the said applicant shall have a right
Appeal when of appeal to the Court of General Sessions of the County
wherein he resides.
T8
Proviso
LAWS OF DELAWARE
CHAPTER 8
STATE REVENUE
MOTOR 'VEHIC LES
AN ACT to amend Chapter 6, of the Revised Code of the State of
Delaware in relation to motor vehicles.
Be it enacted by the Senate and House of Representatives
of the State of Delaware, in General Assembly met:
240, See. 203,
Chap. 6,
.1hat Chapter 6 of the Revised Code of the State of Dela- i.tt;(1.;;ie,IleaCode
ware as amended by Chapter 18, Volume 29, Laws of Dela-ware,
be and the same is hereby amended by the repeal of 240,
Section 203, thereof and the insertion in lieu thereof of the
following Section which shall be styled 240, Section 203:
Operation um
der proper
240, Section 203. No person having been licensed shall Registration
operate a motor vehicle under another license, nor operate an and number
unregistered motor vehicle. No motor vehicle shall be oper-ated
under any other number than that of its registration. No wGreogt load
motor vehicle whose gross load weight shall exceed 22,000
pounds shall be operated in this State by reason of any pro-vision
whatever contained in Section 197 of this Chapter.
Approved March 24, A. D. 1923.
20 LAWS OF DELAWARE
CHAPTER 9.
STATE REVENUE
MOTOR VEHICLES
AN ACT to amend Chapter 6 of the Revised Code of the State of
Delaware regarding the operation of motor vehicles.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Sec. 208, That Chapter 6 of the Revised Code of the State of Dela-
Chap. 6,
Revised Code ware be, and the same is hereby amended by the repeal of 245,
Amended Sec. 208, and inserting in lieu thereof the following, which
shall be styled 245, Sec. 208.
Turning to 245, Sec. 208. Whenever a person operating a motor
right upon
meeting and to vehicle, or any person riding, driving or leading a horse, horses
left upon over-taking
or other draft animals, shall meet any other vehicle or other
draft animals, the operators, drivers or persons having such
animals in charge, shall reasonably turn to the right of the
center of the said highway, so that such vehicle or animals
may pass without interference, and the driver of any vehicle
overtaking any other vehicle or draft animals being led, ridden
or driven upon any public highway, shall pass to the left there-of
; the driver of such vehicle or persons having charge of such
animals so overtaken, shall turn to the right of the center of
the road to allow free passage to the left. Provided further
Proviso that no operator or driver shall pass a vehicle from the rear
while it is crossing an intersecting street or highway, nor shall
he pass it from the rear at the top of a hill or on a curve un-less
he has an unobstructed view ahead for at least five hundred
feet.
Approved March 23, A. D. 1923.
LAWS OF DELAWARE 21
CHAPTER io
STATE REVENUE
MOTOR VEHICLES
AN ACT to regulate the operation and speed of motor vehicles.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (two-thirds
of the members elected to each branch concurring therein):
That Chapter 6 of the Revised Code of the State of Dela- 246, Sec. aon,
ware be, and the same is hereby amended by the repeal of 246, iAince(td.C otic Sec. 209, and the insertion in lieu thereof the following which mend
shall be styled 246, Sec. 209:
246, Sec. 209. No person shall operate a motor ye- Rates of speed
hide upon any public street or highway of the State recklessly owiLditeLrcertain
or at a rate of speed greater than is reasonable and proper, conditions
having regard to the width, traffic and use of the street or
highway, the intersection of streets or highways and weather
conditions, the weight of the vehicle and the condition of its
brakes, or so as to have caused a collision with the person or
property of another, or so as to endanger the life or limb of
another. Any person who shall violate any of the provisions penalty
of this Section shall be fined not less than Twenty-five nor
more than One Hundred Dollars, or be imprisoned not more
than thirty days, or both, for the first offense, and for each
subsequent offense shall be fined not less than One Hundred
nor more than Two Hundred Dollars, or be imprisoned not
more than one year, or both.
If the rate of speed of a motor vehicle operated on any
public street or highway within this State exceeds thirty-five
miles an hour for a distance of one-quarter of a mile, or if
such rate of speed exceeds twenty-five miles an hour for one-quarter
of a mile through the thickly settled portion of any
town or City where the buildings average for such distance
less than one hundred feet apart, such rate of speed shall be
speed
32 LAWS OF DELAWARE
MOTOR VEHICLES
deemed prima facia evidence that the person operating such
motor vehicle is operating the same in violation of the provi-sions
of this Section.
Rate of speed
of Commercial
vehicles If the rate of speed of any commercial motor vehicle not
equipped with pneumatic tires, exceeds the rate of twenty miles
per hour on any street or highway, or eight miles per hour
on any movable bridge, it shall be prima facia evidence of a
violation of the provisions of this Section.
Approved March 26, A. D. 1923.
LAWS OF DELAWARE 23
CHAPTER ir
STATE REVENUE
MOTOR VEHICLES
AN ACT to amend Chapter 6 of the Revised Code of the State of
Delaware in relation to motor vehicles.
Be it enacted by the Senate and House of Representatives
of the State of Delaware, in General Assembly met (two-thirds
of the members elected to each branch concurring therein):
Section r. That Chapter 6 of the Revised Code of the tr, set
State of Delaware as amended by Chapter 21, Volume 29, lily ;Code
Laws of Delaware, be and the same is hereby amended by add- mem e(
ing to 249, Section 212 thereof a new paragraph as follows :
Provided, however, that all the fines, penalties and for- N"A1.4"1-a.
feitures imposed and collected in any County of this State for martgt Depart.
violation of any of the laws of this State in relation to motor
vehicles where the arrests are procured by the authorized rep-resentatives
of the State Highway Department shall inure
and be paid to the State Treasurer for the use of the State
Highway Department. Such fines, penalties and forfeitures
shall be collected as other fines, penalties and forfeitures are
collected under the laws of this State and the officers collect-ing
the same shall make a monthly report thereof to the State
Treasurer on blanks to be furnished for that purpose by the
State Highway Department.
Approved April 28, A. D. 1923.
Highway
Police and
Automobile
Inspector to
seize motor
vehicle when
Secretary of
State to bold
for identifica.
lion
Secretary of
State to hold
and deliver to
rightful owner
Length of time
to be held
254G, Section 217G. Any member of the State Highway
Police or any Automobile Inspector shall after the passage
of this Act be clothed with the authority and have the right
and are hereby directed to summarily seize in the name of the
State and take from any person having in his or her posses-sion
any motor cycle or motor vehicle from which the manu-facturers
serial number or any other .manufacturers trade
or distinguishing number or identification mark has been re-moved
and effaced, changed, covered or destroyed, and such
officer making said seizure shall at once deliver such motor
cycle or motor vehicle to the Secretary of State, who is hereby
empowered to hold said motor vehicle until he shall have deter-mined
the true owner thereof. Whereupon said Secretary
of State shall apprise such true owner of the fact that he has
in his possession such motor cycle or motor vehicle and said
Secretary of State shall deliver the same to the rightful owner
thereof. Said owner first paying to the Secretary of State
the cost of such delivery.
The Secretary of State shall be required to hold in his
possession any motor cycle or motor vehicle seized as afore-said
for at least ten days after such seizure, during which
time the person from whom the same was taken shall have the
right to replevy the same.
Approved April 27, A. D. 1923.
24 LAWS OF DELAWARE
CHAPTER 12
STATE REVENUE
- MOTOR VEHICLES
AN ACT to amend Chapter 8 of the Revised Code of Delaware in
relation to motor vehicles.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
35,1(l, Sec. Section I. That Chapter 6 of the Revised Code of Dela- 217G, Chap. 6,
1. cnv,ei=dCode ware be and the same is hereby amended by adding after 254F,
Section 217F, a new Section to be styled "254G, Section
217G," to read as follows :
LAWS OF DELAWARE
CHAPTER 13
STATE REVENUE
MOTOR VEHICLES
AN ACT to amend Chapter 6 of the Revised Code of the State of
Delaware in relation to motor vehicles.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
That Chapter 6 of the Revised Code of the State of Dela-ware
be, and the same is hereby amended by adding thereto
the following new Section 254P. Sec. 2[7P.
Operator to
have r ight 254P. Sec. 217P. The operator or driver of a vehicle way when
of
upon any street, road or alley within this State shall have the
right of way over the operator or driver of another vehicle
who is approaching from the left on an intersecting street,
road or alley ; and shall give the right of way to an operator Proviso or driver of a vehicle approaching from the right on an inter-secting
street, road or alley; provided, however, that wherever
traffic officers are stationed they shall have full power to regu-late;
provided further, however, that on any principal high- State Highway
Department to
way outside the limits of any City or town, the State High- regulate
way Department shall have the right to declare that vehicles
traveling on such principal highway shall have the right of
way over vehicles approaching said principal highway from To erect signs
intersecting roads, and provided further that the State High-way
Department shall erect and maintain wherever it is deemed
necessary, clear and legible signs- requiring motor vehicles be-fore
driving into or across such Highway to slacken speed or
to come to a full stop as the sign shall specify or require.
Approved March 23, A. D. 1923.
25
254P, Sec.
2171', Chap. 6,
Revised Code
Amended
26 LAWS OF DELAWARE
Preamble
Preamble
Preamble
Preamble
Preamble
CHAPTER 14
STATE REVENUE
GASOLINE TAX
AN ACT to provide a portion of the revenue necessary for the con-struction,
re-construction and maintenance of the public highways
of the State by imposing a tax on motor fuels as herein defined, to
be paid by dealers as herein defined, with certain rights to refunds
as herein set forth, regulating the sale of such fuels, providing for
the reports of sales of such fuels, for the collection of said tax by
the State Treasurer, and for the disposition of the revenue derived
therefrom.
WHEREAS, the present system of charging license fees
for the regulation of motor vehicles w;is designed in part to
equalize the burden of constructing, reconstructing and main-taining
the public roads and highways of the State of Dela-ware
by imposing said burden upon those deriving special
benefits therefrom ; and
Wii EREAS, the method of raising revenue for said pur-pose,
as outlined in this Act, will more equitably and generally
distribute such burden; and
WHEREAS, it is deemed that there is a direct relation
between the use of highways by motor vehicles and the quan-tity
of motor vehicle fuels consumed in furnishing the motive
power thereof as well as a direct relation between the weight
of the motor vehicles using such highways and the distance
which such motor vehicles will travel by such motive power
per unit of weight ; and
WHEREAS, it is deemed that the weight of the motor ve-hicle
and the distance traveled have a direct bearing on the
damage to the highways and the wear thereof ; and
WHEREAS, it is deemed that the speed at which the mo-tor
vehicle is driven over the highways has a direct bearing
on the damage to the highways and the wear thereof ; and
LAWS OF DELAWARE 27
GASOLINE TAX
WHEREAS, laws now in force have taken into considera-Preamble
tion the effect of the weight of a motor vehicle and the speed
they attain; and
' WHEREAS, it is deemed proper by the Legislature that Preamble
the aforesaid burden of constructing, reconstructing and main-taining
the public roads and highways of the State should be
equitably and generally distributed among those who will be
benefited more directly by the expenditure of the revenue de-rived
from this Act; and
WHEREAS, such a result, in the judgment of the Legis- Preamble
lature, %yin be accomplished by levying a tax on the quantity
of motor fuel purchased for use in propelling motor vehicles
on the public roads and highways of the State, as hereinafter
provided; and
WHEREAS, it is considered and deemed that a tax levied Pre"mble
upon each gallon of motor vehicle fuel purchased for use in
motor vehicles is the equivalent of and in its practical effect
a license fee and tax upon the motor vehicle itself, and the
measure of the use of the highways is in direct relation to the
amount of motor vehicle fuels consumed in furnishing the mo-tive
power of motor vehicles and, with the license fees and
taxes provided by other laws of the State of Delaware, the
tax herein provided renders more nearly perfect the proper
compensation to be paid by the owners of motor vehicles for
the use of facilities provided at great cost for the class for
whose needs such vehicles are essential and, in their operation,
are peculiarly injurious to the highways of the State; and
WHEREAS, it is found that the practicable effect of the Preamble
levying of a tax on motor vehicle fuels sold by the dealers is
that the tax is in fact collected from the consumer, by being
added to the price of such fuel, and the burden of the tax paid
by the dealer is passed on to and paid and borne by such ulti-mate
consumer, and, accordingly, that the consumer who uses
such motor vehicle fuel in motor vehicles and for the operation
thereof is in practical effect paying a license fee and tax upon
the motor vehicle itself ; and
Preamble
l'reanible
WHEREAS, it is deemed equitable and proper that persons
purchasing motor fuels for purposes other than consumption
and use in furnishing the propelling power for motor vehicles
used or intended to be used in whole or in part upon the high-ways
of this State should have refunded to them any money
which they may be required to pay by reason of the tax pro-vided
for by this Act ; and
WHEREAS, the successful operation of such motor ve-hicles
over the public roads and highways of the State depends
in large measure upon the proper construction, reconstruction
and maintenance of such roads and highways; now, therefore,
Be it enacted by. the Senate and House of Representatives
of the State of Delaware, in General Assembly met:
Gasoline Tax Section 1. That the following words, terms and phrases
in this Act are, for the purposes hereof, defined as follows :
Nlotord
Vehicles (a) "Motor vehicles" shall include all vehicles, engines define
or machines, movable or immovable, which are operated or
propelled by internal combustion of gasoline, distillate or other
volatile and inflammable liquid fuels.
Fuels
Motor vehicle (b) "Motor vehicle fuels" are such fuels known as gaso- defined
line and such other volatile and inflammable liquids produced
or compounded for the purpose of operating or propelling
motor vehicles, except the product commonly known as kero-sene
oil.
Dealer defined (c) The term "Dealer" is hereby defined as any person,
firm or corporation who imports or causes to be imported gas-oline
and such other volatile and inflammable liquids pro-duced
or compounded for operating or propelling motor ve-hicles,
as herein defined, for use, distribution or sale and de-livery
in and after the same reaches the State of Delaware;
and also any person, firm or corporation who produces, re-fines,
manufactures or compounds such fuel in the State of
Delaware for use, distribution or sale and delivery therein.
28 LAWS OF DELAWARE
GASOLINE TAX
LAWS OF DELAWARE 29
GASOLINE TAX
Section 2. That, after the expiration of thirty days after When effective
the approval of this Act, each and every dealer as defined
herein who is now engaged or who may hereafter engage in Dealers to
his own name, or in the name of others, or in the name of his rgtastteaweeat.,i!
representatives or agents in this State, in the sale or use of urcr monthly
motor vehicle fuel as herein defined shall, not later than the
last day of each calendar month, render to the State Treasurer
a statement of all motor vehicle fuel sold or used by him or
them in this State during the preceding calendar month, and itte of tax
pay a license tax of one cent per gallon until and includ-ing
the Thirty-first day of December, A. D. 1923, and there-after
a license tax of two cents per gallon, on all motor ve-hicle
fuel as shown by such statement in the manner and
within the time hereinafter stipulated.
Section 3. That all dealers in motor vehicle fuels in the Certificate to
State of Delaware shall file a duly acknowledged certificate srtatcie(1:r"ciii slur.
with the State Treasurer on forms prescribed, prepared and
furnished by the said State Treasurer, which shall contain the
name under which such dealer is transacting business within
this State, the names and addresses of the several persons con-stituting
the firm or partnership and, if a corporation, the cor-porate
name under which it is authorized to transact business
and the names and addresses of its principal officers, resident If dealer
general agent and attorney-in-fact. If such dealer is an asso- Irltioiit rccd t
ciation of persons, firm, partnership or corporation organized us
1otl,
under the laws of another State, terrritory or country, if ...ceorm'State;ittyltist
has not already done so, it must first comply with the laws ofigir r
within
this State relating to the transaction of its appropriate busi-sixt; (lays
ness in this State. No dealer, as herein defined, shall, after
the expiration of sixty days after the approval of this Act,
sell, use or distribute any motor vehicle fuel until such certifi-cate
is furnished as required by this Act.
Section 4. That, after the expiration of thirty days after ctlyt:r clehair e%
the approval of this Act, every dealer in motor vehicle fuels rsetnacti:5
shall render to the State Treasurer, on or before the last day u tr°e r
State
of each calendar month, on forms prescribed, prepared and
furnished by the said State Treasurer, a sworn statement of
the number of gallons of motor vehicle fuel sold or used by
30 LAWS OF DELAWARE
GASOLINE TAX
him or them during the preceding calendar month, which state-ment
shall be sworn to by one of the principal officers, in case
of a domestic corporation, or by the resident general agent or
attorney-in-fact or by a chief accountant or officer, in case of
a foreign corporation, or by the managing agent or owner in
case of a firm or association, and shall contain a statement
of the quantities of motor vehicle fuel sold or used
within the State of Delaware from his or their respective
d
places of business. Bills shall be rendered to all purchasers Bills rendere
Ii: dealers to of motor vehicle fuel by dealers in motor vehicle fuels, as
purchasers herein defined, except in cases of retail sales where exemption
is not claimed by the purchaser under the terms of this Act.
Said bills shall contain a statement printed thereon in a con-
To a,,unie spicuous place that the liability to the State for the license tax abi lit v to State
for t:tx herein imposed has been assumed and that he or they will pay
said license tax on or before the last day of the next succeed-ing
month.
Lpiaciedn stoe Stataxt e Section 5. That said license tax in respect to motor ye-
Treasurer hide fuels sold or used in any calendar month shall be paid when
on or before the last day of the next succeeding month to the
State Treasurer, who shall receipt to the dealer therefor. The
State Treasurer shall create a special fund of the money so
received by him and shall disburse the same as other moneys
To he used
benefit of tf re are disbursed and applied by the State Treasurer under the
I I ighways provisions of Section 14 of Chapter 63, Volume 29 of the
Laws of Delaware, as amended by Chapter 54, Volume 32 of
the Laws of Delaware, provided, however, that the State
Treasurer, out of said money, shall retain in his hands at all
retai t times such sum, not exceeding $3,000.00, as, in his judgment, ied
shall be sufficient to enable him to pay promptly all claims for
refunds, as in this Act provided for.
Records sub. Section 6. That the records of all purchases, receipts, Ject to inspec
tIion ,b,?; eit"te sales, distribution and use of motor vehicle fuel of every
dealer shall at all times during the business hours of the day be
subject to inspection by the State Treasurer, or by any agent or
employee duly authorized by him.
LAWS OF DELAWARE 31
GASOLINE TAX
Section 7. That it shall be unlawful for any person, firm rUctclehitvwef ttlitpo.
or corporation and any retail dealer or distributor of motor statement con-commerce
from any dealer, or pay for the same, or sell or
vehicle fuel to receive and accept any shipment in intra state forms to Sec.
tion 4
offer the same for sale, unless the statement provided for in
Section 4 hereof appears upon the invoice of said shipment.
If any shipment ig received in intra state commerce by any
person, firm or corporation or retail dealer or distributor, from
any dealer, or is sold or offered for sale by him or them, upon
the invoice of which said statement does not appear, such per-son,
firm or corporation or retail dealer or distributor shall pay
to the State Treasurer the tax herein imposed or be liable to!,;;;1,1,1e
for tax
the State of Delaware for double the amount of the license tax
which may be recovered by a civil suit or action that may be
brought in the name of the State Treasurer in any Court of
competent jurisdiction.
Section 8. That said license tax shall not be imposed on Tax
motor vehicle fuels when exported or sold for exportation motorexypeolriitcel
from the State of Delaware to any other State or country. from State
Section 9. That any person, firm, or corporation who Exemption
shall buy or use any motor vehicle fuel as defined in this Act
for the purpose of operating or propelling stationary gas en-gines,
tractors used for agricultural purposes, motor boats, air
planes or air craft, or who shall purchase or use any of such
fuels for cleaning or dyeing or other commercial use except
in motor vehicles operated or intended to be operated in whole
or in part upon any of the public highways of this State, on
which motor fuel the tax imposed by this Act shall have been
paid, shall be reimbursed and paid the amount of such tax paid no,a,
by him upon presenting to the State Treasurer a statement
who)
accompanied by the original invoices showing such purchase,
which statement shall set forth the total amount of such fuel
so purchased and used by such consumer other than in motor
vehicles operated or intended to be operated upon any of the
public highways of this State, and the said State Treasurer,
upon the presentation of such statement and vouchers, shall
cause to be repaid to such consumer, from the taxes collected
32 LAWS OF DELAWARE
GASOLINE TAX
on motor vehicle fuels, the said taxes paid on fuels purchased
or used other than for motor vehicles, as aforesaid; provided
'reirilnicda Vend
for or that applications for refunds as provided herein must be filed
dwaiyths in ninety with the State Treasurer within ninety days from the date of
purchase or invoice.
Violation Section 10. That any dealer, person, association of per-sons,
firm or corporation violating any of the provisions of
this Act, or any person, firm or agent of any corporation who
False state- shall make any false statement in connection with an applica-ment
tion for the refund of any money or tax as provided for in
this Act, or who shall collect or cause to be repaid to him or
to any other person ally tax without being entitled to the same
under the provisions of this Act, shall be deemed guilty of
NI i..denwanor a misdemeanor and upon conviction thereof shall be punished
by a fine of not more than One Thousand Dollars ($F,000.00)
Penalty or by imprisonment for not more than six months, or by both
such fine and imprisonment, in the discretion of the Court.
State Treasur. Section i t. That it shall be unlawful for the State Treas- er must not
disch''e con- urer, or any of his agents, deputies, assistants or employees, tents of re.
ports to disclose, except when required so to do in a Court of Law,
the amount of tax paid in pursuance of the terms of this Act
by any dealer or dealers, or any other information contained
in the reports filed by any dealer or dealers under the terms of
this Act, and any person violating the provisions of this Sec-
M isdeincanor tion shall be guilty of a misdemeanor and, upon conviction
thereof, shall be punishable by a fine of not more than Five
Penalty Hundred Dollars ($5oo.00) or by imprisonment for not more
than three months, or by both such fine and imprisonment, in
the discretion of the Court.
l'art Of Act Section 12. That if anyS ection, sub-division, sentence void does not
affect the vat- or clause in this Act shall, for any reason, be held unconstitu- idity of other
portions tional or void, such decision shall not affect the validity or
meaning of any other portion of this Act.
Approved March 22, A. D. 1923.
LA WS OF DELA \V ARE 33
CHAPTER 15
STATE REVENUE
FISHING BOATS
AN ACT providing for the licensing of fishing and pleasure boats.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Section 1. It shall be unlawful for any non-resident of Non-residents
this State to engage in the business of carrying fishing parties, le ptaortiteasx I i
for hire, from the shores of this State, for the purpose of
fishing in the waters of the Delaware River or Bay, without
first obtaining a license therefor, from one of the Clerks ofiLiyiczseerkisssoufed
the Peace of this State. Peace
The applicant shall pay for such license the sum of Five ttamdo unt to be
Hundred Dollars ($5oo.00) such license shall be dated on the
day of issue and shall authorize the holder thereof to engage
in the business aforesaid until the first day of June next fol- Teem
lowing.
Section 2. Any person or persons violating any of the violation
provisions of this Act shall be guilty of a misdemeanor and Misdemeanor
upon conviction thereof shall be fined in a sum not exceeding
Five Hundred Dollars ($5oo.00) and shall be imprisoned for PeualtY
a term not exceeding one year, in the discretion of the Court.
Approved March 14, A. D. 1923.
34 LAWS OF DELAWARE
CHAPTER 16
INCOME TAX
AN ACT to amend an Act entitled "An act to Provide Revenue for
School Purposes," being Chapter 9 of Volume 32, Laws of Dela-ware.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Sec. 21, (lia. Section 1. That Paragraph 3 of Section 21 of Chapter
9, VIII. 12,
A11111911,1 9 of Volume 32, Laws of Delaware, be and the same is hereby
amended by striking out all of said Paragraph 3 and inserting
in lieu thereof a new Paragraph 3 under said Section 21 to
read as follows:
Certain Corfu,- "3. In the payment of taxes credit shall be allowed the
ration. allowed
credit when following corporations for taxes actually paid to the State of
Delaware other than for a certificate of incorporation or for
a certificate of increase of capital stock, during the same year,.
canal, telegraph, telephone, electric light, heat and power com-panies,
water and gas companies, cable companies, oil or pipe
line corporations, parlor, palace or sleeping car corporations,
and other foreign or domestic public service corporations.
This paragraph is retroactive and the Tax Commissioner is Retroactive
Tax Commis- hereby authorized to enforce the sante as though it had been 1011er to
enforce in effect at the time of the enactment of said Chapter 9 of
Volume 32, Laws of Delaware."
Sv. cVo.
6,
32,
9l. Chap. Section 2. That said Chapter 9 of Volume 32, Laws of Mended Delaware, be and the same is hereby further amended by
striking out all of Section 6 under Article i and inserting in
lieu thereof a new Section 6 to read as follows:
Taxable to
make a return "Section 6. Every taxable shall make a return upon
o1n ,.p,,r intpedr printed forms provided by the Tax Department, stating spe-videil
cifically the items of gross income, if any, the deductions and
such other facts as said Tax Department may require. The
LAWS OF DELAWARE 35
INCOME TAX
return required by this Section may be made for such persons, iRyettlavtraut
when such persons are unable to make such returns, by some ourndlg oaanrer
other person who shall make oath that he has sufficient knowl-edge
of the affairs of the taxable for whom he makes the
return to make such return and that the return is true and
correct ; such persons so making a return for another shall
incur the penalties provided for erroneous, false or fraudulent
returns. When such return, however, is made by the taxable
such taxable shall certify to the truth and correctness of such ,T,itrlet
dnot re.
return, and should such return or any part thereof prove aTede by tax-false
or fraudulent such taxable certifying as aforesaid shall
incur the penalties provided for erroneous, false or fraudulent
returns.
Women receiving mothers' pensions, inmates of alms- Exemptions
houses and other charitable institutions, persons receiving out-side
support from trustees of the poor and persons who, be.
because of age, infirmity or mental disability, are wholly de-pendent
for support need make no returns nor pay any tax
under this Act."
Section 3. Further amend said Chapter 9 of Volume 32, ,ecr;%.,C,hal).
Laws of Delaware, by striking out all of Paragraph 4 of Sec- ,\ mended
tion 28 and inserting in lieu thereof a new paragraph to read
as follows :
"4. The Tax Department shall have power to compro- nTiaexnt Dt oe pacrottn mise any penalty for which it is authorized to bring action reTanilts; a"
under the foregoing provisions, and all penalties collected by
said Tax Department either by compromise or suit shall be
paid to the State Treasurer and shall be available for the use
of said Tax Department to employ additional help or other- Piseentrltdoesr taodr
wise increase its efficiency, and shall be paid out by the State ""al help
Treasurer upon warrants signed by the Tax Commissioner,
countersigned by the Secretary of State, and approved by the
Auditor of Accounts ; should any excess remain at the end of u not used by
the fiscal year the same shall go into and become a part of the lac 1?oe part
revert
school funds." tfou ntdhse school
Approved April 3, A. D. 1923.
LAWS OF DELAWARE
CHAPTER 17
INCOME TAX
AN ACT authorizing the State School Tax Commissioner to repay
certain advances.
WHEREAS, by the General Appropriation Acts passed by
the General Assembly of the State of Delaware at its session
in 1921 a total of fifty-five thousand dollars ($55,000.00)
was appropriated for the State School Tax Department of the
State of Delaware, twenty-seven thousand and five hundred
dollars ($27,500.00) being carried by the General Appropria-tion
Act for the year 1921, and a similar sum of twenty-seven
thousand and five hundred dollars ($27,500.00) being carried
by the General Appropriation Act for the year 1922;
AND WHEREAS, by reason of the fact that the statute
creating the State School Tax Department did not become
operative until the first day of November, 1921, the aforesaid
total appropriation of fifty-five thousand dollars ($55,000.00)
covered the period of fourteen months, namely, from the first
day of November, 1921, to the thirty-first day of December,
1922, and was ample for said period, but owing to the fact
that by operation of law all moneys appropriated under the
General Appropriation Act of 1921, not expended in that year,
reverted into the general funds of the State, a large portion of
the amount so appropriated to the State School Tax Depart-ment
for the year 1921, namely, eleven thousand five hundred
and thirty-six dollars and two cents ($11,536.02) reverted
into the general funds of the State at the end of the said
year 1921, and of the appropriation for 1922 a portion of the
amount so appropriated to said Department for that year,
namely, one thousand four hundred and twenty-two dollars
and ten cents ($1422. to) could not be used and also reverted
into the general funds of the State at the end of said year
1922, leaving an insufficient amount for the said Department
for said year 1922.
36
Preamble
Preamble
INCOME TAX
AND WHEREAS, by reason of the facts aforesaid the said Preamble
State School Tax Department having insufficient funds to
operate during the year 1922 was advanced by the Farmers
Bank of the State of Delaware the sum of twelve thousand
two hundred and fifty-three dollars and eighty-four cents
($12,253.84) ;
Now, therefore, be it enacted by the Senate and House of
Representatives of the State of Delaware in General Assembly
,net:
Section 1. That the State School Tax Commissioner be Vaaxt eSchool
and he is hereby authorized and directed to pay out of any siaoynnerentot tirke
funds to his credit or to the credit of the State School Tax Earrmfeurnsd' sBank
Department the sum of twelve thousand two hundred and advanced
fifty-three dollars and eighty-four cents ($12,253.84) to the
Farmers Bank of the State of Delaware in payment of the
sums heretofore advanced by the said Bank to the said State
School Tax Department.
Approved April 17, A. D. 1923.
LAWS OF DELAWARE 37
-----_-_--
38
Preamble
Preamble
Preamble
LAWS OF DELAWARE
CHAPTER i8
INCOME TAX
AN ACT providing for the return to taxables of monies improperly
collected on incomes accrued during the year 1919.
WHEREAS, by an Act of the General Assembly of the
State of Delaware entitled "An Act to amend Chapter 6 of
the Revised Code for the State of Delaware, by providing for
an Income Tax," approved April 2, 1917, being Chapter 26
of Volume 29 of the Laws of Delaware, rentals of real estate
and gains or profits derived from agricultural operations were
exempted from the payment of an income tax, and the sum
of One Thousand Dollars ($1,000.00) out of the income of
each taxable was allowed as a deduction on incomes taxed
under the provisions of said Act, and taxes paid by the tax-able
within the year imposed by the authority of the United
States, or its territories, or possessions, or in foreign country,
or under the authority of any State, County, School District,
Municipality or other taxing sub-division of any State were
also allowed as deductions on incomes taxed under the pro-visions
of the said Act ;
AND WHEREAS, by a subsequent Act of the said General
Assembly of the State of Delaware entitled "An Act to amend
Chapter 26, Volume 29 of Laws of Delaware entitled "An
Act to amend Chapter 6 of the Revised Code of the State of
Delaware by providing for an income tax," said subsequent
act of the General Assembly having been approved April 2,
1919, and being Chapter 30 of Volume 30 of the Laws of
Delaware, the aforesaid Act was changed and modified, and
the aforesaid exemption and deduction features therein were
altered, such alterations being declared to take effect on the
first day of January, 1920;
AND WHEREAS, after the approval of the later Act a
difference of opinion arose on the question whether incomes
that had accrued during the year 1919 were subject to the
exemptions and deductions provided for in Chapter 26 of
LAWS OF DELAWARE 39
INCOME TAX
Volume 29 of the Laws of Delaware aforesaid, or to the ex-emptions
and deductions provided for in Chapter 30 of Vol-ume
30 of the Laws of Delaware aforesaid;
AND WHEREAS, a number of taxables made their reports Preamble
and paid taxes on income accrued during the year 1919 as if
the provisions of Chapter 30 of Volume 30 of the Laws of
Delaware applied to such incomes, and the State Treasurer
acting upon the advice of the then Attorney General of the
State accepted and required payment on such basis:
AND WHEREAS, the Attorney General of the State of Preamble
Delaware has since given an opinion that the provisions of
Chapter 30 of Volume 30 of the Laws of Delaware aforesaid
were not applicable to income that accrued during the year
1919 but that as to such incomes the provisions of Chapter
26 of Volume 29 of the Laws of Delaware were in force;
Preamble
AND WHEREAS, it appears from the facts aforesaid that
monies have been paid into the Treasury of this State by
certain taxables to which the State had no legal or valid claim;
Now, therefore, be it enacted by the Senate and House of
Representatives of the State of Delaware in General Assembly
met:
Section 1. That every taxable in this State who paid to i.tat.a
the Treasurer of this State an income tax on income accrued to iaxables thc
exemptions
during the year 1919 without being allowed the exemptions '°1' in
and deductions authorized by the provisions of Chapter 26
of Volume 29 of the Laws of Delaware, shall be entitled to
receive out of the Treasury of this State a sum equal to that
which said taxable paid by reason of not being allowed the
authorized exemptions and deductions aforesaid ; and the State
Treasurer is hereby authorized and directed upon satisfactory
proof of payment by such taxable as aforesaid, to refund to
such taxable the amount aforesaid.
Approved March 28, A. D. 1923.
LAWS OF DELAWARE
CHAPTER 19
STATE REVENUE
APPROPRIATIONS
AN ACT making appropriations for the expenses of the State Govern-ment
for the period commencing on January 1, 1923 and ending
June 30, 1923.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in Gene.-al Assembly ?net: -
(1,t°17,aihe
Section 1. That the several amounts named in this Act
Period ending or so much thereof as may be necessary, are hereby appropri- j WIC 30, 2 9.23 ated and authorized to be paid out of the State Treastiry of
this State, to the respective public officers of the respective
departments and divisions of the Government and other spec-ified
spending agencies, for the period commencing on the
first day of January, 1923 and ending on the thirtieth day
of June, 1923; provided, however, that all parts or por-tions
of the several sums appropriated by this Act, which
on the thirtieth day of June, 1923, shall not have been paid
out of the Treasury, shall be returned to the general fund
of the Treasury. The said several sums hereby appropriated
are as follows:
For salaries of State Senators $10,320.00
For salaries of State Representatives 21,120.00
For officers and employes of the General Assem-bly
20,000.00
For postage stamps for the General Assembly 1,310.00
For traveling expenses of Senators and Represen-tatives
12,350.00
For printing 12,200.00
For supplies of the General Assembly 5,600.00
For claims 3,500.00
For telephone service 600.00
Legislature A-I LEGISLATURE
LAWS OF DELAWARE
APPROPRIATIONS
B-I CHANCELLOR
For salary of Chancellor $3,750.00
For Chancellor for reporting wow
For stenographer to Chancellor I,000.00
For contingent expenses 300.00
B-2 crnEF JUSTICE Chief justice
For salary of Chief Justice $3,750.00
B-3 COUNTY COURT County Court
For salary of Associate Judges $14,500.00
For Associate Judge in Kent County for re-porting
100.00
For transcript of Supreme Court 1,65o.00
B-4
For salary of Court stenographer $ ,000.00
B-5 CLERK OF SUPREME COURT
For salary of Clerk of Supreme Court $150.00
For salary of the Governor $2,000.co
For contingent expenses 1,750.00
C-2 LIEUTENANT GOVERNOR
For salary as President of the Senate $720.00
For salary as member of Board of Pardon so.00
For fees of witnesses before Board of Pardon 50.00
D-1 OFFICE OF ATTORNEY GENERAL
For salary of Attorney General $1,800.00
Chancellor
41
Clerk of Su.
Keine Court
Lieutenant
Governor
Attorney
General
C-I OFFICE OF GOVERNOR Governor
42
Office of
Governor
Secretary of
State
State
Treasurer
Auditor of
Accounts
State Revehue
Collector
EI OFFICE OF GOVERNOR
For salary of Automobile Inspectors $9oo.00
E-2 OFFICE OF SECRETARY OF STATE
For salary of Secretary of State $2,000.00
For salary of Chief Clerk 1,000.00
For salary of clerks 1,500.00
For mileage of Automobile Inspectors 600.00
For contingent expenses 9,000.00
E-3 OFFICE OF STATE TREASURER
For salary of State Treasurer $1,750.00
For salary of Deputy State Treasurer 9oo.00
For contingent expenses 600.00
For general or emergency fund 1,250.00
E-4 OFFICE OF AUDITOR OF ACCOUNTS
For salary of State Auditor $1,800.00
For salary of Deputy State Auditor 900.00
For contingent expenses 450.00
For expenses in examining accounts of Depart-ments,
etc. 5,000.00
E-5 STATE REVENUE COLLECTOR
LAWS OF DELAWARE
APPROPRIATIONS
For salary of Deputy for New Castle County . 750.00
For salary of Deputy for Kent County 500.00
For salary of Deputy for Sussex County soo.00
For salary of Chief Deputy 750.00
For contingent expenses 3,750.00
For salary of State Detectives 2,800.00
For expenses in serving requisition papers 500.00
For salary of Revenue Collector $900.00
Por contingent expenses 300.00
LAWS OF DELAWARE
APPROPRIATIONS
E-6 DEPARTMENT OF INSURANCE
For salary of Insurance Commissioner ..... $1,750.00
For salary of Clerk 50b.o0
For contingent expenses 750.00
E-7 STATE TAX COMMISSIONER
For salary of Commissioner $2,000.00
For salary of personal income tax deputy 1,500.00
For salary of Corporation Tax Deputy 1,500.00
For salary of Assistants and Field agents 2,500.00
For salary of Clerks and Stenographers 1,250.00
For contingent fund 2,500.00
For stationery and printing form 2,500.00
E-8 OYSTER REVENUE COLLECTOR
For salary of Oyster Revenue Collector $480.00
For salary of Official Crew of Guard Boat 1,620.00
For contingent expenses 50.00
E-g ASSESSORS
Assessors
For compensation of Assessors for furnishing
names of persons subject to license fees .... $500.00
E-ro REGISTERS OF WILLS Register of
For salaries of Registers of Wills in relation to
inheritance tax $400.00
E II STATE BANK COMMISSIONER
For salary of Commissioner $1,800.00
For salary of Deputy Commissioner 1,200.00
For salary of Clerk 750.00
For expenses 2,300.00
43
Department of
Insurance
State Tax
Commissioner
Oyster Reven-ue
Collector
State Bank
Commissioner
44
Special Deputy
Attorney
General
Office of State
Treasurer
State Board of
Dental
Exantiners
Delaware State
Tuberculosis
Commission
Cannery
Inspector
LAWS OF DELAWARE
APPROPRIATIONS
E-I2 SPECIAL DEPUTY ATTORNEY GENERAL
For collection of Franchise Tax $1,000.00
F-I OFFICE OF STATE TREASURER
For interest on certificate of indebtedness of
Delaware College
For interest on bond issue of 1908 payable at
Farmers' Bank, Dover
For interest on bond issue of 1907 payable at
Farmers' Bank, Wilmington
For interest on bond issue of 1807 payable at
Philadelphia National Bank
For interest on bond issue for Women's College
For redemption of bonds of the issue for
Women's College
State Board of G-I STATE BOARD OF HEALTH
Ilealth
G-2 STATE BOARD OF DENTAL EXAMINERS
G-3 DELAWARE STATE TUBERCULOSIS COMMISSION
G-4 CANNERY INSPECTOR
$2,490.00
4,600.00
400.00
3,675.00
2,000.00
5,000.00
For expenses of State Board of Health $3,000.00
For Board of Vital Statistics I,000.00
For general expenses of Pathological and Bact.
Laboratory. 5,000.00
For purchase of Diptheria Antitoxin 1,250.00
For salary of nurse to supervise Midwives 1,000.00
For reporting diseases dangerous to Public Health 1,250.00
For expenses $150.00
For expenses of commission $10,000.00
For care of colored consumptives 5,000.00
For salary of Cannery Inspector $500.00
LAWS OF DELAWARE
APPROPRIATIONS
G-5 STATE BOARD OF PHARMACY
For expenses $125.00
H-L GOVERNOR
For Board and Tuition, Indigent, Deaf, Dumb,
Blind, etc. $9,800.00
H-2 STATE BOARD OF CHARITIES
For dependent child expense $i,000.00
For annual appropriation 2,000.00
H-3 DELAWARE STATE HOSPITAL
For maintenance, Delaware State Hospital $1oo,000.00
For improvement and repairs 5,000.00
H-4 FERRIS INDUSTRIAL SCHOOL
For operation of school $12,500.00
For salaries of teachers boo.00
H-5 CHILD WELFARE COMMISSION
For general expense $12,500.00
11-6 MOTHERS' PENSION COMMISSION
For Contingent Fund $2,500.00
For Sussex County 4,000.00
For Kent 'County 2,500.00
New Castle County 6,o0o.00
H-7 ST. MICHAELS NURSERY AND HOSPITAL
For expense $2,500.00
45
State Baird of
Pharmacy
Indigent Chil.
dren
State Board of
Charities
Delaware State
Hospital
Ferris Indus-trial
School
Child Welfare
Commission
Mothers' Pen-sion
Commis.
Sion
St. Michael's
Nursery. and
Hospital
46 LAWS OF DELAWARE
APPROPRIATIONS
dDues/tarwiaal reS cIhno- ol H-8 DELAWARE INDUSTRIAL SCHOOL FOR GIRLS
for Girls
For-expense $6,000.00
iSncdhuoostl rifaolr H-9 INDUSTRIAL SCHOOL FOR COLORED GIRLS
Colored Girls
For expense $1,000.00
mDaenladwera,r e GC. oAln.. H-I 0 DELAWARE COMMANDER, G. A. R.
K.
For burial Indigent Soldiers and Sailors ..., $200.00
For observance of Memorial Day 1,000.00
Delaware Corn- H -I I DELAWARE COMMISSION FOR THE BLIND mission for the
Wind
For expense $5,000.00
For apprentices 500.00
Delaware Coln. H- I 2 DEI-AWARE COMMISSION FOR FEEBLE-MINDED mission for
Feeble Minded
For home for Feeble-Minded, Expense $12,500.00
State Board of 1- I STATE BOARD OF EDUCATION Education
For appropriation, Smith-Hughes Vocational
Fund $11,500.00
For Americanization foreign residents 12,500.00
DUenliavwerasriety of 1-2 UNIVERSITY OF DEI.AWARE
For Trustees Chair of History $2,500.00
SAtgarteic uBltouarerd of .1- I STATE BOARD OF AGRICULTURE
For general Expenses $5,000.00
For Peninsula Horticultural Society Expenses 500.00
For Analyzing Fertilizers and Feeds (Chemical
Laboratory) 5,000.00
For controlling diseases of Live Stock 2,500.00
For maintenance of Agricultural Department and
State Experimental Farm
K-I LABOR COMMISSION OF DELAWARE
$5,000.00
For contingent expenses $1,500.00
For salary of Labor Inspector 900.00
For salary of Ten Hour Inspector 500.00
For salary of Secretary 50.00
L-I STATE NATIONAL GUARD COMMISSION
For salary of Adjutant General
For clerk hire Adjutant General's Office
Company's Band and Headquarters
For wages of Janitors, Watchman, etc.
For State Rifle Range Caretaker, Labor and
Insurance, repairs and maintenance
For emergency Fund
L-2 W. C. T. U.
$800.00
1,500.00
3,300.00
3,065.00
1,135.00
1,250.00
For Soldiers' Rest Room, Delaware City $100.00
M-I ROAD ENGINEER, N. C. CO.
For salary of S. H. Commission, N. C.- Co. .... $500.00
N-1 STATE LIBRARIAN
For salary $750.00
For contingent expenses 520.00
For purchase of new books 250.00
Labor Commis.
sion of Dela.
ware
State Nationa)
Guard Com-misston
W. C. T. U.
Road Engineer
N. C. Co.
State Librar-ian
LAWS OF DELAWARE 47
APPROPRIATIONS
For Poultry DiseasesSpecial 500.o0
For encouraging Poultry Breeding 150.00
For Tuberculosis Eradication 25,000.00
For Bureau of Markets 2,000.00
J-2 UNIVERSITY OF DELAWARE University
otDelaware
State Library
Commission
Public Archive
Commission
Game and Fish
Commission
Indian River
Commission
N-2 STATE LIBRARY COMMISSION
For regular expenses $2,500.00
For contingent expenses 100.00
0-i P UBLIC ARCHIVES COM MISSION
For expenses of Commission $1,000.00
For Historical Society of Delaware 150.00
For purchase of State Papers 250.00
State
Librarian P-I STATE LIBRARIAN
For Janitor's salary, State House $360.00
For Assistant Janitor 360.00
For 2nd Assistant Janitor 360.00
For night Janitor 360.00
For Heat, Light and Repairs 3,750.0o
For water rentState House and Annex 78.31
Insurance
Commissioner P-2 INSURANCE COMMISSIONER
For Fire Insurance on State Property $5,000.0o
State Board of
Repairs P-3 STATE BOARD OF REPAIRS
For repairs for State House, etc. $2,000.00
Public Lands
Commission P-4 PUBLIC LANDS COMMISSION
For Commission Expenses $113.4.2
Q-I GAME AND FISH COMMISSION
For salary of Chief Game Warden $300.00
For propagation Fish and Game 300.00
R-I INDIAN RIVER COMMISSION
For Indian River Commission Inlet ....Balance $3,087.50
48 LAWS OF DELAWARE
APPROPRIATIONS
S-2 STATE BOARD OF SUPPLIES
For printing fund $22,5oo.00
For contingent Fund, Board of State Supplies. 250.00
Approved March 15, A. D. 1923.
State Board of
Supplies
LAWS OF DELAWARE 49
APPROPRIATIONS
R-2 LEGISLATURE Legislature
For building jetties and groins at Rehoboth
Beach Balance $801.75
S-I STATE OFFICERS State Officers
For premium on Bonds for State Officers 2,500.00
ws OF DELAWARE
CHAPTER 20
STATE REVENUE
TH E BUDGET APPROPRIATION BILL
AN ACT making appropriations for the expenses of the State Govern-ment
for each of the two fiscal years ending respectively June 30,
1924 and June 30, 1925.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Appropria-flans
for two Section t. That the several amounts named in this Act
Years' JulY;', or so much thereof as may be necessary, are hereby appro-priated
and authorized to be paid out of the Treasury of this
State to the respective public officers of the respective depart-ments
and divisions of Government and other specified spend-ing
agencies, subject to the provisions of Section 15, Chapter
26, Volume 32 of the Laws of this State, and for the periods
specified: provided, however, that all parts or portions of the
several sums appropriated by this Act which on the first day
of July, immediately following each of the respective fiscal
years, shall not have been paid out of the Treasury, shall
revert to the general fund of the Treasury. The several sums
hereby appropriated are as follows, viz:
Legislature LEGISLATURE
For Year For Year
Ending Ending
June 30, June 30,
1924 1925
For Salaries of State Senators $10,320.00
For Salaries of Representatives 21,120.00
For Allowance to Members 13,000.00
For Legislative Supplies 6,000.00
For Printing 12,500.00
For Diamond State Telephone Co 600.00
LAWS OF DELAWARE 5
APPROPRIATIONS
For Attorneys, Clerks, Sergeants-at-
Arms, Chaplains, Stenographers,
Pages and other employees and
for incidental expenses
For Stamps
For Lieutenant-Governor as Presi-dent
of the Senate
A.72 COMMITTEE ON UNIFORM LAWS
B-2 DEPARTMENT OF JUSTICE
SALARIES
LAW REPORTS
For Win. H. Boyce, 200 copies, Vol.
8, Boyce's Reports $2,000.00
15,000.00
1,310.00
720.00
For Expenses of Conference $250.00 $250.00
of reports 1,600.00
For Chief Justice $7,500.00 $7,500.00
For Associate Judges 29,000.00 29,000.00
For the Associate Judge in Kent
County for Reporting 200.00 200.00
For Court Stenographer 2,000.00 2,000.00
For Additional Stenographers and
Transcripts 3,300.00 3,300.00
For Clerk of Supreme Court 300.00 300.00
Committee on
Uniform Laws
Department of
Jttstice
B-1 COURT OF CHANCERY Court of
Chancery
For Salary of Chancellor $7,500.00 $7,500.00
For Chancellor for Reporting 200.00 200.00
For Salary of Stenographer 2,000.00 2,000.00
For Contingent Expenses 400.00 400.00
For Chancellor's Reports 1,6coo.00
For Chas. M. Curtis for 200 copies
For Salary of Lieutenant-Governor
as member of the Board of
Pardons
For Witness Fees
For Traveling Expenses of Witnesses
1/euartment of
Elections
D-I DEPARTMENT OF ELECTIONS, CITY OF WILMINGTON
For General Expenses $6,000.00
Levy Courts D-2 LEVY COURTS
l'or Salaries o f Registrars a n d
.\ssistants $30,000.00
Governor 1)-3 OFFICE OF THE. GOVERNOR
For Presidential Electors Salary $40°0
Attorney E-I ATTORNEY GENERAL DEPARTMENT
General
For Salary of Attorney General $3,600.00 $3,600.00
For Chief Deputy's Salary 1,500.00 1,500.00
For DeputyNew Castle County 1,500.00 1,500.00
For DeputyKent County 1,000.00 1,000.00
For DeputySussex County 1,000.00 1,000.00
For Salaries of State Detectives 5 ,6o0.00 5,600.00
For Contingent Expenses 7,675.00 8,375.00
Governor C-I OFFICE OF THE GOVERNOR
For salary of the Governor $4,000.00 $4,000.00
For Contingent Expenses 3,500.00 3,500.00
For Governor's Conference 250.00 250.00
For Inaugural Expenses 2,500.00
Board of C-2 BOARD OF PARDONS
Pardons
52 LA WS OF DELAWARE
APPROPRIATIONS
For 200 copies of Harrington's
Reports 2,000.00 $2,000.00
$100.00 $ oo.00
40.00 40.00
do.00 6o. oo
APPROPRIATIONS
E-2 ATTORNEY GENERAL DEPART Ni ENT
For Salary of Secretary of State....
For Chief Clerk
For Salaries of Assistant Clerks
For Contingent Expenses
For Automobile Inspectors' Mileage
STATE TREASURER
For Salary of State Treasurer $3,500.00 $3,500.00
For Salary of Deputy State Treasurer 1,800.00 1,800.0o
For Contingent Expenses 1,200.00 1,200.00
For Emergency Fund 2,500.00 2,500.00
F-4 AUDITOR OF ACCOU NTS
For Salary of State Auditor $3,600.00 $3,600.00
For Salary of Deputy State Auditor 1,Soo.00 t,800.00
For Contingent Expenses 7,000.00 7,000.00
For Emergency Fund 3,000.00 5,000.00
F-5 COLLECTOR OF STATE REVENUE
For Salary of State Revenue Collector $ r,80o.00 $ r ,800.00
For Contingent Expenses - 600.00 600.00
F-6 INSURANCE DE PAR TM ENT -
$4,000.00 $4,000.00
2,000.00 2,000.00
3,000,00 3,000.00
30,000.00 20,000.00
1,200.00 1,200.00
For Salary of Insurance Commis-sioner
$3,500.00 $3,500.00
Attorney
General
Secretary of
State
State
Treasurer
Auditor of
Accounts
Collector of
State Revenue
Insurance
Department
LAWS OF DELAWARE 53
For Requisition Fund Expenses.... $r,000.00 $1,000.00
F-I OFFICE OF TICE GOVERNOR Governor
For Salaries of Auto Inspectors.... $1,800.00 $1,800.00
F-2 SECRETARY OF STATE
StTite Bank
Commissioner F-I I STATE RANK COMMISSIONER
SALARIES
For Salary of Clerk i3O00.00
For Contingent Expenses i,000.00
Oyster Reven-ue
Collector F-7 OYSTER REVENUE COLLECTOR
1,000.00
1,000.00
For Salary of Oyster Reventie Col-lector
$060.00 $960.00
For Salary of Crew of Watch Boat. 3,240.00 3,240.00
For Contingent Expenses r00.00 i00.00
State Tax
Department F-8 STATE TAX DEPARTMENT
For Salary of Tax Commissioner $4,000.00 $4,000.00
For Salary personal Income Tax
Deputy 3,000.00 3,000.00
For Salary Corporation Tax Deputy 3,000.00 3,000.00
For Salary Assistants and Field
Agents 5,000.00 5,000.00
For Salary Clerks and Stenographers 2,500.00 2,500.00
For Contingent Expenses 10,000.00 0,000.00
For Printing and Stationery 2,500.00 2,500.00
Assessors F-9 ASSESSORS
For Salaries of Assessors $800.00 $800.00
Register of
riJls F-I 0 REGISTER OF WILLS
For Salary of Register, N. C. County $4°°°° $400.°°
For Salary of Register, Kent 200.00 200.00
For Salary of Register, Sussex 200.00 200.00
For Bank Commissioner $3,600.00 $3,600.00
For Deputy 2,400.00 2,400.00
For Clerk ,800.00 i,800.00
54 LAWS OF DELAWARE
APPROPRIATIONS
LAWS OF DELAWARE 55
APPROPRIATIONS
For Extra Clerks and Accountants 2,300.00 2,300.00
For Contingent Expenses 5,700.00 5,800.00
Special Deputy
17-12 SPECIAL DEPUTY ATTORNEY GEN ERAL Atty. Gen.
For Collection Franchise Taxes, void
charters $2,000,00 $2,000.00
G-1 OFFICE OF THE STATE TREASURER State
Treasurer
For Interest payment, Certificate of
IndebtednessDelaware College. $4,980.00 $4,980.00
For Farmers' Bank, Dover, 13o1)d
Issue, 1907 9,200.00 9,200.00
For Farmers' Bank, Wilmington,
Bond Issue, .1907 1,600.0o 1,600.00
For Farmers' Bank, Wilmington,
Bond Issue, 1907 80o.00 800.00
For Philadelphia National Bank,
Bond Issue, 1897 7,350.00 7,350.00
- For Farnhurst Bonds 1.800.00 1,700.00
For Women's College Bond 3,800.00 3,600.00
For Redemption of State Bonds
Women's Affiliated College ... 5,000.00 5,000.00
For bonds held by School Fund 10,727.10 10,727.10
For Hospital _Improvement 5,000.00
H -1 STA TE BOA RD OF II EA LT 11 State Board of
For General Administration $3,000.00 $3,000.00
For Bureau of Vital Statistics 2,000.00 2,000.00
For Pathological and Bacteriological
Laboratory 9,000.00 9,000.00
For Purchase of Diptheria Anti-toxin 1,500.00 1,500.00
For reporting Venereal Disease- 2,000.00 2,000.00
H-2 MEDICAL COUNCIL OF DELAWARE_Medical Conn. di of De/aware
For Salaries of Officers $300.00 $300.00
LAWS OF DELAWARE
APPROPRIATIONS
Delaware State
Tuberculosis 171-3 DELAWARE STATE TUBERCULOSIS com mrssioN
Commission
For White Consumptives $20,000.00 $20,000,00
For Colored Consumptives 10,000.00 .10,000.00
For Board of White Consumptives in
Sanatoria in this State 15,000.00 15,000.00
CInasnpneecrtyo r 11-4 CANNERY INSPECTOR
For Salary of Cannery Inspector .. $1,000.00 $1,000.00
For Contingent Expenses 350.00 350.00
State Board of
Pharmacy 11 -5 STATE BOARD OF I'llARM ACV
For (;eneral Administration $250.00 $250.00
Tedigeat Chil-dren
1r NOR
For Board and Tuition Indigent,
Deaf, Dumb, Blind and Idiotic
Children $15,000.00 $15,000.00
State Board of 1-2 STATE BOA RD OF C lIAR I T1 ES
Charities
SALARIES
For Secretary $2,250.00 $2,250.00
For Stenographer 600.00 600.00
For Contingent Expenses 250.00 250.00
For care of Dependent Children 2,000.00
Delaware State
Hospital 1-3 DELA WAR I: STATE H OS PITA L
For General Administration $196,344.00$204,445.0°
For New Buildings and Repairs 6o,000.00
Ferris Indus-trial
School 1-4 FERRIS I NmJS'rRIAr. SCHOOL
For General Administration $26,200.00 $26,200.00
LAWS OF DELAWARE
APPROPRIATIONS
1-5 CHILD WELFARE COMMISSION
For General Administration
1-6 MOTHERS' PENSION COMMISSION
DONATIONS
11 ST. .MICHAELS DAY NURSERY
$25,000.00 $25,000.00
1-8 DELAWARE INDUSTRIAL SCHOOL, FOR GIRLS
Industrial
School for
Colored Girls
For New Buildings and Equipment.. $20,000.00 $20,000.00
For General Administration 4,730.00 6,830.00
1-9 INDUSTRIAL SCHOOL FOR COLORED GIRLS
LAYTON HOME FOR AGED COLORED PEOPLE
I-I I DELAWARE COMMANDER, G. A. R.
For Burial of Indigent Soldiers and
Sailors
For observance of Memorial Day
$400.00 $400.00
1,000.00 1,000.00
I-12 DELAWARE COMMISSION FOR BLIND
For General Administration $10,000.00 $10,000.00
1-13 DELAWARE COMMISSION FOR FEEBLE-MINDED
For General Administration $25,000.00 $30,000.00
5-I STATE DEPARTMENT OF PUBLIC INSTRUCTION
For Americanization of Foreign Resi-dents
$25,000.00 $25,0o0.00
57
Child Welfare
Commission
Mothers' Pen.
sion Commis-sion
Delaware Coot.
milder, G. A.
R.
Delaware Com-mission
for
Blind
Delaware Com-misson
for
Feeble Minded
State Depart-ment
of Public
Instruction
For New Castle County $19,500.00 $19,500.00
For Kent County 5,500.00 5,500.00
For Sussex County 8,000.00 8,00o.00
For General Administration 7,000.00 7,000.00
University of
1)elaware
tsniverbity of
Delaware
J-2 UNIVERSITY OF DELAWARE
K-2 UNIVERSITY OF DELAWARE
For General Maintenance $126,000.00$126,00o.00
For Chair of History 2,500.00 2,500.00
For Summer School for Teachers 4,500.00 4,500.00
For Smith-Lever Agriculture Exten-sion
Fund '11,155.63 11,155.63
I.:antlers' Short For Farmers' Short Course 1,000.00 1,000.00 t ourse
For U. S. Government Appropriation 40,000.00 40,000.00
For Debt Service of Kent Hall. 11,750.00 11,750.00
For Agriculture Department $17,500.00 $17,500.00
State Hoard of K-I STATE BOARD OF AGRICULTURE
Agriculture
For General Administration $10,000.00 $ 0,00000
For Peninsular Horticultural Society 1,000.00 1,000.00
For Analyzing Fertilizers and Feed 10,000.00 10,000.00
For Controlling Diseases of Live
Stock 5,00000 5,00000
For Farmer's Institute 1,000.00 1,000.00
For Bureau of Markets 7,098.00 6,938.00
For Controlling Poultry Diseases 1,500.00 1,500.00
For Cattle T. B. Eradication 50,000.00 37,500.00
For Corn Growers' Association Prizes 500.00 500.00
For Encouraging Poultry Breeding 30000 300.00
State College J-3 STATE COLLEGE FOR COLORED STUDENTS
fur Colored
Students
For instruction and for improvements
to buildings and grounds $15,000.00 $15,000.00
For Trustees for Summer School 500.00 500.00
For BoardColored Teachers at
Summer School 500.00 500.00
For U. S. Government Appropriation 10,000.00 10,000.00
58 LAWS OF DELAWARE
APPROPRIATIONS
For Vocational, Education, Smith-
Hughes 20,000.00 20,000.00
APPROPRIATIONS
L-I LABOR COMMISSION
SALARIES
M-2 WOMF.N'S CHRISTIAN TEMPERANCE UNION
N-r STATE HIGHWAY DEPARTMENT
N-2 ROAD ENGINEER, N. C. COUNTY
For Salary $ I ,000.00 $ I ,000.00
N-3 LEVY COURTS, N. C., RENT AND SUSSEX COUNTIES
Labor
Commission
Rood Engineer
N. C. County
M-I ADJ uTANT GENERAL
SALARIES
Adjutant
General
For Adjutant General $1,600.00 $ r ,600.00
For Clerk Hire, Office 3,000.00 3,000.00
For Wages of Janitor, Watchman and
Contingent Expenses 6, 000. oo 6, 000. oo
For State Rifle RangeMaintenance
and repairs 2,000.00 2,poo.00
For Companies' Headquarters and
Bands 6,000.00 6,000.00
For Officers' Clothing Allowance 1,000.00 1,000.00
For Emergency Fund 2,000.00 2,000.00
0-:1 STATE LIBRARIAN State
Librarian
For Salary of Librarian $1,500.00 $1,500.00
For Salary of Assistant Librarian 960.00 960.00
For Purchase of New Books 500.00 500.00
For Office Expenses 70.00 70.00
For Child Labor Inspector $2,000.00 $2,00o.00
For Ten Hour Law Inspector 1,100.00 1,100.00
For Secretary ioo.00 roo.00
For General Administration 2,500.00 2,500.00
LAWS OF DELAWARE 59
60 LAWS OF DELAWARE
State Library
Commission
State Federa-tion
of Clubs
SCtuasteto dPiarno poefr ty Q-I CUSTODIAN OF STATE PROPERTY STATE LIBRARIAN
For Salaries of 4 Janitorsregular. $2,880.00 $2,880.00
For Water Rent, State House and
Annex 152.62 152.62
For Heat, Light and Repairs 7,500.00 7,500.00
Insurance
Commissioner
State Board of
Repairs
Public Land
Commission
Board of Caine
and Fish
Commission
APPROPRIATIONS
0-2 STATE LIBRARY COMMISSION
For General Administration $3,200.00 $3,2oo.00
For Free LibrariesSchool Districts 337.50 337.50
0-3 STATE FEDERATION OF CLUBS
For Equipmentbooks $1oo.00 $i 00.00
Q-2 INSURANCE COMMISSIONER
Q-3 STATE BOARD OF REPAWS
Q-4 PUBLIC LANDS COMMISSION
k-I BOARD OF GAME AND FISH COMMISSION
For Fire Insurance on all State Prop-erty
$io,000.00 $ro,000.00
For Repairs and Replacement $2,000.00 $2,000.00
For General Administration $250.00 $250.00
For Salary of Chief Game and Fish
Warden $600.00 $600.no
Public Ar-chives
Com-P-i PUBLIC ARCHIVES COMMISSION
mission
For General Administration $3,5°"° $3,500.00
For Printing and Stationery, Histori-cal
Society 300.00 300.00
For Purchase of State Papers 500.00 500.00
LAWS OF DELAWARE
APPROPRIATIONS
For Propagation of Fish and Game 400.00 400.00
S-I AUDITOR OF ACCOUNTS
For Premiums on Bonds of State
Officers and Employees $400.00 $2,700.00
S-2 STATE BOARD OF SUPPLIES
For Stationery, Printing, Supplies,
etc., for all State Departments $40,000.00 $40,000.00
For Contingent Expenses 500.00 500.00
Approved April 5, A. D. 1923.
Auditor of
Accounts
State Board of
Supplies
62
AppropriatMn
for Tilting
Department
Salary of
Chief Tilting
Officer, 1923
LAWS OF DELAWARE
CHAPTER 21
STATE REVENUE
APPROPRIATIONS
AN ACT making appropriations for the salaries and expenses in the
automobile titling department of the office of the Secretary of
State for the period commencing April 1, 1923 and ending June 30,
1925.
Be it cmwted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Section i. That the sum of Six Thousand Seven Hun-dred
and Fifty ($6,750) Dollars, or so much thereof as may
be necessary, is hereby appropriated and authorized to be
paid out of the Treasury of this State for the purposes and
for the periods hereinafter specified as follows:
For salary of Chief Titling Officer in the office of Secre-tary
of State for the period commencing April 1, 1923 and
ending June 30, '1923 $450.00
Salary of Clerk For salary of Clerk to the Chief Titling Officer in the to Chief 'lilt.
l1o9g, 3 Officer, office of the Secretary of State for the period commencing
April 1, 1923 and ending June 30, 1923 $300.00
SCahkieirfy Toifl ting For salary of the Chief Titling Officer in the office
Officer' June of the Secretary of State for the year ending June 30, 1924 A., 19=4
Si '800.00
Salary of Clerk For salary of Clerk to the Chief Titling Officer in the to Chief Tilt.
ijT 0"g0 eO 3ff0i,c er1'9 24 office of the Secretary of State for the year ending June
30, 1924 $I,200,00
'thief Tilting For salary of Chief Titling Officer in th^ office of Secre- Officer, June
30, 1925 tary of State for the year ending June 30, 1923....$1,800.00
LAWS OF DELAWARE
APPROPRIATIONS
For the salary of the Clerk to the Chief Titling Officer aliaerfy Toitting
in the office of the Secretary of State for the year ending ,Ooffi,
Officer, June
June 30, 1925 $1,200.00
Approved April 5, A. D. 1923.
64 LAWS OF DELAWARE
CHAPTER 22
STATE REVEN UE
APPROPRIATIONS
AN ACT making appropriations for the salaries of the Tax Commis-sioner
and Deputy Tax Commissioners and for clerical help and
for other expenses in the collection of school revenues under the
provisions of an act entitled "An act to provide revenue for school
purposes" being House Bill No. 264 of the present session of the
General Assembly.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Appropriation That the several amounts hereinafter named, or so much to State Tax
CD,eopmarmtmi"einotn er's thereof as may be necessary, are hereby appropriated and
authorized to be paid out of the Treasury of the State, for
the salaries of the State Tax Commissioner and Deputy Tax
Commissioners and for clerical help and for other expenses in
the collection of school revenues under the provisions of an act
entitled "An Act to provide revenue for school purposes"
being House Bill No. 264 of the present session of the Gen-eral
Assembly, viz
For the period ending June 30, 1923 $5,000.00
For the fiscal year beginning July I, 1923 and end-ing
June 30, 1924 $20,000.00
For the fiscal year beginning July 1, 1924 and end-ing
Pine 30, 1925 $20,000.00
Approved April 17, A. D. 1923.
LAWS OF DELAWARE 65
CHAPTER 23
STATE REVENUE
SCHOOL BUDGET
AN ACT making appropriations for the School Budget for the school
years beginning respectively July 1, 1923 and July 1, 1924 and
ending respectively June 30, 1924 and June 30, 1925.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly ;net:
Section 1. There is hereby appropriated the sum of Two Appropriation
Million Dollars for the school budget hereinafter describedeItg se°th f°o°r1 two
for the school years beginning July f , 1923, and July 1, I924,' tuiejut
and ending respectively June 30, 1924, and June 30, 1925,3°' 1925
and the amount hereby appropriated for each of the said years
shall be paid by the State Treasurer out of any moneys which
shall accrue to the State Treasury for school purposes from
any sources so designated by Law, provided that if the revenue
derived from the said sources shall at any time be insufficient
to supply the fund appropriated by this Section the deficiency
or deficiencies shall be made up from time to time out of the Deficiency to
general fund by way of advances and the amount so advanced liremninieen111.'ai
out of the general fund shall be repaid to the general fund fund
from time to time as moneys, if any, shall be available for this m hc repaid
when purpose from the several items of the said school revenues.
Section 2. That the State Treasurer is hereby directed state Treasur
to pay the amounts appropriated in this Act on warrants of ..e0r nottomtpsayon
the State Board of Education as provided in Chapter t6o, war"""
Volume 32, Laws of Delaware, as amended, with the follow-ing
further restrictions: For the item "General Control" there Four percent
shall be used not more than four per centum of the total, for feorGoiner'I
the item of "Instruction" not less than seventy-four and one- 74 per cent
half per centum, for the item "operation" not more than nine for Instruction
per centum, for the item "Maintenance and Upkeep" not more Nine per cent
or Operation
Six per cent
for Mainten- than six per centum, for the item "Auxiliary Activities" not
mice and Up-keep
more than one-half of one per centutn, for the item "Fixed
One-half of Charges" not more than one per centum, for the item "Capital
one
for AZiliTi; Outlay" not more than five per centum, and for the item "Dept.
Activities Service" no part of the total.
One per cent
for I.ixed
Charges
Five j)er cent Section 3. That if at any time during the said school
for Capital
Outlay, Dept. years the items of school income before mentioned shall pro-
Service not duce an amount in excess of Two Million Dollars there is here- included
by appropriated from said excess an amount not exceeding
iCticheoxoclesisficore Two Hundred Thousand Dollars for the school year beginning
he expended
to July t, 1923, and ending June 30, 1924, and an amount not
provided in exceeding Three Hundred Thousand Dollars for the school Section I
General
Control
defined
Instruction
defined
year beginning July 1, 1924, and ending June 30, 1925, said
amounts to be expended proportionately in the same manner
and for the same purposes as the regular appropriation men-tioned
in Section i of this Act. In no case, however, shall
either of the said last mentioned amounts be derived from the
general fund of the State or from any other State Funds
whatsoever, save only the said sources of school income pro-vided
by an Act of the General Assembly.
Section 4. The term "General Control" as used in Sec-tion
2 shall include the following expenditures:
Salaries and expenses of members of the State
Board of Education and the expenses of the business office.
Salaries of Superintendents and their traveling ex-penses
and the administrative part of the salaries of Superin-tendents
of Special Districts.
Compulsory attendance and school census.
School election expenses.
The term "Instruction" as used in Section 2 shall include
the following expenditures:
60 LAWS OF DELAWARE
SCHOOL BUDGET
LAWS OF DELAWARE 67
SCHOOL BUDGET
The supervisional part of salaries of Superintend-ents
and Supervisors and their expenses.
Salaries of Principals and Teachers.
Textbooks and professional books for teachers.
Supplies and other materials for instruction.
Tuition paid to other boards.
Other instructional costs including summer schools.
The term "Operation" as used in Section 2 shall includeMV
all expenditures for janitors and engineers, fuel, water, light
and power, care of grounds, rent, supplies and other operat-ing
expenses.
The term "Maintenance and Upkeep" shall include all ex-allapjeprey;
penditures for the upkeep of grounds, repair of buildings, re- lefined
pair and replacement of equipment, repair and replacement of
apparatus, and other maintenance.
The term "Auxiliary Activities" shall include all expendicualiAreys
tures for libraries, for promotion of health and for other Aux- definCtl
iliary Activities.
The term "Fixed Charge" shall include all expenditures (Li/1,1dd charges
for insurance.
The term "Capital Outlay" shall include all expenditures capital Outlay
for grounds, new buildings and alterations (other than re-pairs),
new equipment and apparatus.
Section 5. In order to provide the State Board of Edu- ikoPprocriation
cation with funds necessary to pay for the scholarships in ships at
Teacher Training at the University of Delaware there is here- avwerasrlety of Del-by
further appropriated from the general fund of the State
the sum of Twelve Thousand Dollars ($12,000) for each of Amount
the school years beginning respectively July I, 1923, and
68 LA WS OF DELA WARE
SCHOOL BUDGET
How paid July I, 1924, and ending respectively June 30, 1924, and
June 30, 1925, the said amounts shall be paid by the State
Treasurer on warrants of the State Board of Education, signed
by the President and Secretary or Assistant Secretary.
Approved April 19, A. D. 1923.
LAWS OF DELAWARE
CHAPTER 24
STATE REVENUE
SCHOOL BUDGET
AN ACT to amend an Act entitled "An Act adopting a School Budget
for the school year beginning July 1, 1921) and ending June 30, 1922,
and for the school year beginning July 1, 1922, and ending June 30,
1923, and relating to the expenditures of the School Fund and all
taxes and school moneys raised for the support of Free Public
Schools for the said years and making appropriations for the said
years," approved May 17, 1921, being Chapter 14 of Volume 32 of
the laws of Delaware.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Section 1. That the Act entitled "An Act adopting a Sec.Cb3zalL
School Budget for the school year beginning July 1, 1921, and itzet;ipealectio g'en.
ending June 30, 1922, and for the school year beginning July eral fund when
1, 1922, and ending June 30, 1923, and relating to the expen-ditures
of the School Fund and all taxes and school moneys
raised for the support of Free Public Schools for the said years
and making appropriations for the said years," approved May
7, 1921, being Chapter 14 of Volume 32 of the Laws of
Delaware be and the same is hereby amended by striking out
the following words appearing in lines 17 and t8 of Section
7 of said Act:
"During the said school years."
Approved March 26, A. D. 1923.
70 LAWS OF DELAWARE
Preamble
Preamble
Preamble
Preamble
Preamble
Preamble
CHAPTER 25
STATE REVENUE
SCHOOL BUDGET
AN ACT to authorize the State Board of Education to use balances in
any items of the State School Budget of 1922-23 to meet the needs
of instruction, fuel and janitor service.
WHEREAS, appropriations from the General Fund of the
State fail to cover the period from January 2nd, 1923 to
June 30, 1923, and
WHEREAS, more than one-half of the appropriation for
the support of Vocational Education, which is properly In-structional
Service, is supplied from the General Fund, and
WHEREAS, the cost of fuel, owing to unsettled conditions
at the mines has greatly increased, and
WHEREAS, there has been an increase both in the number
of teachers and in the number of schoolrooms in use, requir-ing
both more coal and more janitorial service as well as more
teachers, and
WHEREAS, the funds provided in the said State School
Budget for Instruction, Fuel and Janitor Service will be in-adequate
to meet the detnands for these expenses, and
WHEREAS, the expenses of the year 1921-22 would indi-cate
the existence of certain balances in other accounts at the
close of business of the year t922-23, therefore,
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Stfite Board of Section 1. That in order to meet the requirements of in-
Education to
ed moneys janitorial
use unexpend s service, including vocational education, fuel and
service, the State Board of Education is hereby
authorized to use for said purposes any or all unexpended
LAWS OF DELAWARE
SCHOOL BUDGET
moneys appropriated under any head or item of the School
Budget Law for the years 1922 and 1923, being Chapter 14,
Volume 32 of the Laws of Delaware.
Approved March 26, A. D. 1923.
71
72 LAWS OF DELAWARE
Appropriation
for
CHAPTER 26
STATE REVENUE
TRANSPORTATION OF PUPILS
AN ACT in respect to the transportation of public school pupils and
appropriating money therefor.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
State Hoard of Section 1. That when and in such cases as the State
Education to
transport Board of Education deem it necessary or advisable so to do,
pupils the said State Board of Education is hereby authorized to
arrange for and pay the cost of the transportation of puPils
to and from the nearest public school of the State where the
required grade is taught, provided that the sums so expended
shall not exceed the amounts hereinafter appropriated.
Section 2. That the sum of One Hundred Thousan:!
Dollars ($too,000) is hereby appropriated to be paid out of
the Treasury of this State in the school year beginning on
the first day of July, 1923, and the further sum of One Hun-dred
and Five Thousand Dollars ($105,000) is hereby appro-priated
to be paid out of the Treasury of this State in the
school year beginning on the first day of July, 1924; the said
sums, or so much thereof as may be necessary, to be expended
by the State Board of Education for the transportation of
public school pupils as set forth in Section i of this Act.
State Treasur- The State Treasurer shall, up to the amounts herein- er to pay upon
' 't(artrealitaortfl of before specified, honor the warrants of the State Board of
Education Education, signed by its President and attested by its Sec-retary
or Assistant Secretary, drawn for moneys to carry into
effect the provision of Section I of this Act.
Rules and
regulations Section 3. The State Board of Education is hereby au-thorized
to make rules and regulations, to enter into con-tracts
and generally to do all things necessary or proper to
accomplish the purpose of this Act.
Approved April 28, A. D. 1923.
James McIntire $317.52
Victor A. Moore 199.58
Charles Hopkins 25.82
Jacob Prettyman 265.09
William Clarence Truitt 26o.55
Harris E. McDowell 113.40
Richard T. Cann 145.15
I. W. Betts 57.93
Charles W.- Hardesty 9.07
Charles duPont Ridgely 22.68
Harry \V. Viven 136.08
William J. Lutz 219.97
W. A. Simonton 219.97
Harry Prettyman 299.38
John M. Walker 304,00
John G. Highfield 304.01
J. D. Bush 235.87
Harry W. Marr 217.97
James B. McManus 217.97
Charles S. Lednum 257.90
William E. Virden 219.97
Joseph M. Brogan 219.97
Harry G. Little 263.10
LAWS Or DELAWARE 73
CHAPTER 27
STATE REVENUE
CLAIMS
AN ACT appropriating certain money out of the State Treasury of the
State of Delaware to pay certain claims against the State.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Section 1. That the several sums of money hereinafter nppropia-named
are hereby appropriated out of the Treasury of this il")g7scerc:ariti)ays
State for the purpose of paying the claims hereinafter men- claims
dolled, and the State Treasurer is hereby authorized and di-rected
to pay the same as follows:
74 LAWS OF DELAWARE
CLAIMS
William Lord 232.24
James H. Reynolds 31.1.90
Frank Collins 226.80
J. Rogers Holcomb 187.98
William J. Crompton 156.23
Harry Pratt 189.51
Harry L. Davis 129.01
George T. Stant 88.69
Howard Jones 97.02
Harry Slaughter 56.94
Arthur F. Dawes 7.43
George Pratt 60.38
Frank B. Webb 22.68
Douglass C. Allee 10.00
Albert Gooden 54.44
J. W. F. Cooper 21.32
Jester A. Gray 81.15
George W. Hanson 67.69
Nutter Marvel 109.20
Roy E. Pettyjohn 129.20
William H. Carlisle 119.82
Walter T. Carey 199.70
Charles T. Wheatley 199.70
Samuel N. Culver 234.30
Elwood F. Melson 284.95
E. Wilson McCabe 276.57
Thomas C. Stockley 247.91
George H. Short 213.68
Ward H. Short 178.99
R. L. Ford Furniture Company 559.75
Library Bureau for School Tax Department 738.00
A. K. Taylor 144.00
Emma Quelke 25.00
West Chester Transportation Company 91.25
Lida P. Handy 40.35
Edward L. Richards 105.12
MacMillan Company 34.40
E. L. Jones Company 5.50
Mrs. Harry D. Minner 12.00
LAWS OF DELAWARE
CLAIMS
75
Mary E. Collins 20.00
Julian B. Robinson 6o5.00
Diamond State Telephone Company 321.64
W. T. Dayett 6.00
Sussex County Levy Court 230.00
J. Danforth Bush 68.84
The Index Publishing Company 8.00
The Town of Dover 30.15
Dover Lumber and Milling Company .. 10.15
T. K. Jones & Bro. Company 6.15
J. T. Stoopes 6.65
City of New Castle 20.63
American Power Company 9.72
Charles Matthews 32.88
J. FT. Farlow 198.55
Charles Zanders 20.75
E. L. Jones and Company 186.61
G. Austen Merritt 38.85
James B. Bice Company 55.58
John Behen, Jr. & Company 306.00
Butlers, Inc. 73.25
Talbert Baynard 20.25
Agnes G. Willey 150.00
Thomas Day 300.00
Alfred Raikes 146m
Alfred Neal 50.00
Aaron Paskins 50.00
Harry Blackson 50.00
H. J. Marshall 50.00
Mercantile Printing Company 3,694,10
Everett C. Johnson 2,976.20
Index Publishing Company 35.75
The Delaware Republican 197.37
Index Publishing Company 609.3o
The Delaware State News 567.50
Thomas D. Hubbard 500.00
William G. Spencer 50.00
Ernest Munsey 50.00
Edith D. Moore 50.00
Supreme Court 2.00
Watson 0. Marvel, 13 days' attendance before
the Supreme Court 26.00
Melvin Hopkins, 3 days' attendance before the
Supreme Court 6.00
Arley B. Magee, Jr., i day's attendance before
76 LAWS OF DELAWARE
CLAIMS
Helen E. Reynolds 20.00
Pauline E. Carson 20.00
Laura C. Aldrich 2.00
Herman Goldman 47.69
Index Publishing Company 4,791.60
James B. White 2.75,
Dr. W. S. P. Combs 300.00
C. S. Devereaux 75.00
D. J. Grantland 65.00
John NV. Marshall 25.00
Harry B. Stradley 76.00
Diamond State Telephone Company 215.61
Diamond State Telephone Company 32.35
Helen W. Horsey 20.00
Anastasia H. Coady 20.00
Helen E. Beckwith 20.00
Capital Printing Company 4,732.66
Delaware State News 137.50
Thomas W. Killen, 17 days' attendance as Crier
of the Supreme Court 68.0o
Frank Jackson, 17 days' attendance before the Su-preme
Court as Janitor 34.0o
Charles W. Graham, 16 days' attendance before
the Supreme Court 32.00
John H. Bullock, I day's attendance before the
the Supreme Court as Page 2.00
Wilmington Trust Company 76.38
Ernest Muncy 12.00
Edith D. Moore 6.00
Nellie B. Wolcott 6.00
Frederick D. Bendier 450.0o
Harris Samonisky 488.T
J. Hall Anderson 721.05
LAW, OF DELAWARE 77
CLAIMS
Emily S. Walker 75.00
Alfred Archer I 00.do
j. Albert Oliver 500.00
Approved April 17, A. D. 1923.
78 LAWS OF DELAWARE
CHAPTER 28
STATE REVENUE
AN ACT to appropriate money to James Dougherty as a refund to him
for income tax unlawfully paid.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (three-fourths
of all the Members elected to each House concurring
therein):
Appropriation Section 1. That the sum of Seventy-three Dollars and
for refund of
mconic tax fur forty-six cents ($73.46) be, and the same is hereby appropri-ated,
out of any funds in the Treasury of the State of Dela-ware
not otherwise appropriated, to refund to James Dough-erty
said amount; said amount having been overpaid by him
into the State Treasury under his Income Tax Report of in-come
received or accrued during the year ending _December
Thirty-first, A. D. 1919.
Approved March 13, A. D. 1923.
LAWS OF DELAWARE 79
CHAPTER 29
STATE REVENUE
KENT COUNTY
AN ACT to reimbuse Kent County to the amount of $596.75, being
one-half of Mothers' Pensions paid out by said County for the
months of November and December, 1920.
WHEREAS, the County TreaWrer of Kent County and
State of Delaware, in his report of January I, 1921, to the
State Treasurer, of monies paid out by said County for
Mothers' Pensions during the preceding year, failed to include
in such report the Mothers' Pension monies paid out by said
County for the months of November and December, 1920, the
amount being so paid for said months being $1193.50, one-half
of which amount would have been paid to said County
by the State Treasurer had the monies so paid in said months
been included in the County Treasurer's statement of January
1, 1921, and
\VHF:al:As, the next statement to the State Treasurer from
the Treasurer of Kent County, of Mothers' Pensions paid by
that County was made as of September I, 1921, and included
the said sum of $1193.50, the amounts of Mothers' Pensions
paid out in the said months of November and December, 1920,
and
WHEREAS, the Auditor of Accounts refused to approve
the amount due Kent County for Mothers' Pensions paid in
November and December, 1920, for the reason as stated by
him, that the balance of the appropriation for Mothers' Pen-sions
for 1920 had reverted to the General Fund of the State,
now, therefore,
Be it enacted by the Senate and the House of Representa-tives
of the State of Delaware in General Assembly met:
Appropriation
Section I. That the State Treasurer be and he is hereby to Kent Coon.
ty for Mothers'
authorized and directed to pay to the County Treasurer and 119elsions paid
So LAWS OF DELAWARE
STATE REVENUE
the Receiver of Taxes of Kent County and State of Delaware,
the sum of $596.75, being the amount due said County from
the State for Mothers' Pensions paid out by said County for
the months of November and December, .1920.
Approved March 13, A. D. 1923.
LAWS Or DELAWARE 8i
CHAPTER 30
STATE REVENUE
SUSSEX COUNTY
AN ACT to reimbuse Sussex County for one-half of certain monies
paid out by said County for Mothers' Pension during the year
1920.
I _
WHEREAS, the Treasurer of Sussex County on January
I, 1921, made a report to the State Treasurer of monies paid
out by said County for Mothers' Pension, during the preced-ing
year, and
WHEREAS, at the time of making said report there were
outstanding checks for Mothers' Pensions to the amount of
Eight Hundred and Ninety Six Dollars ($896.00), which sub-sequently
came in and were paid by the said Treasurer of
Sussex County, and
WHEREAS, the said County has not been reimbursed any
part of said sum,
Therefore, be it enacted by the Senate and House of Rep-resentatives
of the State of Delaware (three-fourths of all the
members elected to each branch thereof concurring therein):
Appropriation
to Sussex
Section 1. That the State Treasurer be and he is hereby %It); jorpen.
authorized and directed to pay to the County Treasurer and sions paid 1920
Receiver of Taxes of Sussex County, the sum of Four Hun-dred
and forty-eight dollars ($448.00) being one-half the
amount paid out by said County for Mothers' Pensions and not
repaid to said County.
Approved March 13, A. D. 1923.
32 LAWS OF DELAWARE
CHAPTER 31
STATE REVENUE
TAYLOR'S BRIDGE, DISTRICT 66
AN ACT appropriating Five Thousand Dollars ($5000.00) for the
erection of a new school building at Taylor's Bridge, District No.
66, in New Castle County.
Be it enacted by the Senate and House of Representatives
of tlw Stale of Delaware in General Assembly met:
$50oo for new
school building
at Taylor's
Bridg,e C. Section 1. That the sum of Five Thousand Dollars N.
Co. ($5000.00) be and the same is hereby appropriated to be used
in the erection and construction of a new school building at
Taylor's Bridge, District 66 in New Castle County.
State Treasur-er
to pay upon
warrant of
d Section 2. The moneys hereby appropriated shall be paid State Boar of
Education by the State Treasurer from time to time as required by the
State Board of Education, but such payments shall be made
only upon order of the said State Board of Education, signed
by its president or vice-president and its secretary.
General Fund
Section 3. This Act shall be known as a Supplementary
Appropriation Act and the moneys hereby appropriated shall
be paid out of the general fund of the State Treasury.
Approved April 17, A. D. 1923.
LAWS or DELAWARE 83
CHAPTER 32
STATE REVENUE
SCHOOL DISTRICT NO. 26, KENT COUNTY
AN ACT appropriating Three Thousand Dollars ($3,000) to the Board
of School Trustees of School District No. 26 of Kent County to
erect, or aid in the erection of School Building in Canterbury.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
$3000 new
school building
Section t. That the sum of three thousand ($3,000) itieSeilsroo/
dollars oror so much thereof as may be necessary, is hereby ap- Kent Co.
propriated to the Board of School Trustees of School District
No. 26 of Kent County to erect, or aid in the erection of a
school building in Canterbury.
State Treasur- er. to pay upon
Section 2. The moneys hereby appropriated shall be paid svAiroryt,Mig.
by the State Treasurer from time to time as required by the tees
said Board of School Trustees of School District No. 26 of
Kent County, upon warrants signed by the President or Chair-man
of said Board and its Secretary.
General Fund
Section 3. This Act shall be known as a Supplementary
Appropriation Act and the moneys hereby appropriated shall
be paid out of the general fund of the State Treasury.
Approved April 5, A. D. r923.
84 LAWS OF DELAWARE
CHAPTER 33
STATE REVENUE
SCHOOL DISTRICT NO, 26, KENT COUNTY
AN ACT to appropriate money to the Board of School Trustees of
School District No. 26 of Kent County.
WHEREAS, in the month of February, A. D. 1921, the
School House in what is known as Canterbury School Dis-trict
No. 26 in Kent County, Delaware, was destroyed by
fire, and
WHEREAS, the insurance on said School House amounting
to seven hundred twenty-eight dollars and forty-live cents
($728.45) was under the School Law then in force paid to
the County School Board of Kent 'County, and
WHEREAS, later the State through its Highway Depart-ment
acquired a part of the School grounds of said District
for a State Highway, and paid to said County Board for the
same one hundred dollars ($100.00), and
WHEREAS, said sums amounting in the aggregate to eight
hundred and twenty-eight dollars and forty-five cents
($828.45) were received and used by said _County School
Board for General School purposes leaving said School Dis-trict
without a School House, and without any funds to pay
for rebuilding the same, and
WHEREAS, said sums with the interest thereon amounts
to more than nine hundred twenty-five dollars ($925.00), and
WHEREAS, since said fire the school in said district has
been held in a rented room of a dwelling house in Canterbury,
and
WHEREAS, said money so received by said County Board
by .right belonged to said District to help rebuild its school
house,
LAWS OF DELAWARE 85
SCHOOL DISTRICT NO. 26, KENT COUNTY
Now, therefore, be it enacted by the Senate and House of
Representatives of the State of Delaware in General Assembly
met:
Section 1. That nine hundred and twenty-five dollars il.pdpdritoiporniaaltion
be and the same is hereby appropriated to the Board of Schoolfior. DAtrifctent
Trustees of Canterbury District No. 26, of Kent County, °I
to be used by it in constructing and equipping its School House
for said district. Said board is empowered to erect said
School House on the grounds where the School House so May acquire
destroyed was located or may acquire school grounds at a new s'e
new site to be selected by it and in case a new site is acquired
and conveyed to the State Board of Education the Board of Old property
School Trustees of said School District may sell and the State """Y'' how
Board of Education shall convey said old school site to the pur-chaser
thereof and the purchase money shall go to and become Purchase
a part of the fund to be used by said Board of School Trustees Lozirngused for
for building and equipping the School House for said School
District.
Section 2. That the said Board of School Trustees is Secehsoom a'yrl r es:
hereby empowered to receive a donation of school grounds and ceive donations
other donations to be used by it in erecting and equipping the
said School House for said School District.
Approved April 5, A. D. 1923.
Kent County
of necessary grounds and in the erection and construction of
a new school building at Hartley, District No. 96, in Kent
County.
Moneys to be Section 2. The moneys hereby appropriated shall he paid paid upon war-rants
of State by the State Treasurer from time to time as required by the Board of Edu-cation
State Board of Education, but such payments shall be made
only upon order of the said State Board of Education, signed
by its president or vice-president, and its secretary.
General Fund Section 3. This Act shall be known as a Supplementary
Appropriation Act and the moneys hereby appropriated shall
be paid out of the general fund of the State Treasury.
Approved April 5, A. D. 1923.
86 LAWS OF DELAWARE
CHAPTER 34
STATE REVENUE
SCHOOL DISTRICT NO. 962 KENT COUNTY
AN ACT appropriating Ten Thousand 010,000 Dollars for the pur-chase
of grounds and the erection of a new school building at
Hartley, District No. 96 in Kent County.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
$ o,000 for
building school Section 7. That the sum of Ten Thousand Dollars be and
at Hartley, the same is hereby appropriated to be used for the purchase
LAWS OF DELAWARE 87
CHAPTER 35
STATE REVENUE
AETNA HOSE, HOOK AND LADDER COMPANY
AN ACT making an appropriation to the Aetna Hose, Hook and Lad-der
Company of Newark.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (three-fourths
of the members of each House concurring therein):
Section t. That the sum of Five Hundred ($500) Dol- =VIM,
lars be and the same is hereby appropriated to the Aetna Hose, cycorokcaonvad
Hook and Ladder Company, of Newark, to be used in the Newark
maintenance of the hose company and fire apparatus. The
said sum of Five Hundred ($500) Dollars shall be paid in
two equal annual installments for the years 1923 and 1924.
Section 2. This Act shall be known as a supplementary General Fund
Appropriation Act and the funds hereby appropriated shall
be paid out of the general funds of the State Treasury.
Approved April 5, A. D. 1923.
LAWS OF DELAWARE
CHAPTER 36
STATE REVENUE
GOODWILL FIRE COMPANY
AN ACT making an appropriation to the Goodwill Fire Company of
New Castle.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (three-fourths
of the members of each House concurring therein):
Section 1. That the sum of five hundred ($500) Dol-lars
be and the same is hereby appropriated to the Goodwill
Fire Company of New Castle, to be used in the maintenance
of the hose company and fire apparatus. The said sum of five
hundred ($500) dollars shall be paid in two equal annual in-stallments
for the years 1923 and 1924.
Section 2. This Act shall be known as a Supplementary
Appropriation Act and the funds hereby appropriated shall
be paid out of the general funds of the State Treasury.
Approved April 5, A. 1). 1923.
88
Appropriation
to Goodwill
Fire Co. of
New Castle
General Fund
LAWS OF DELAWARE 89
CHAPTER 37
STATE REVENUE
ROBBINS HOSE COMPANY
AN ACT making an appropriation to the Robbins Hose Company of
Dover.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (three-fourths
of the members of each House concurring therein):
1.ppitioogiiantsion
Section 1. That the sum of five hundred ($5oo) dol- goovseer Co.,
lais be and the same is hereby appropriated to the Robbins
Hose Company of Dover, to be used in the maintenance of
the hose company and fire apparatus. The said sum of five
hundred ($500) dollars shall be paid in two equal annual in-stallments
for the years 1923 and 1924.
General Fund
Section 2. This Act shall be known as a Supplementary
Appropriation Act and the funds hereby appropriated shall be
paid out of the general funds of the State Treasury.
Approved April 5, A. D. 1923.
90 LAWS OF DELAWARE
CHAPTER 38
STATE REVENUE
CARLISLE FIRE COMPANY
AN ACT to appropriate Two Hundred Dollars ($200.00) to the Car-lisle
Fire Company of Milford.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (three-fourths
of all the members elected to each House concurring
therein):
lAopraorfirslaette Section t. That the stun of two hundred dollars ($200)
Co. of Milford he and the same is hereby appropriated out of the general
funds of this State to be paid to the Carlisle Fire Company
of Milford, to be used in the maintenance and support of the
said fire company.
How paid Section 2. That the said sum so appropriated shall be
paid in equal annual installments of one hundred dollars
($too) in the years 1923 and 1924.
Approved April 17, A. D. 1923.
LAWS OF DELAWARE 9 I
CHAPTER 39
STATE REVENUE
SOLDIERS' REST ROOM
AN ACT making an appropriation to the Women's Christian Tem-perance
Union for the maintenance of a Soldiers' Rest Room at
Delaware City.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (three-fourths
of all the members of each House concurring therein):
Section 1. That the sum of Four Hundred ($400) Dol- ifxini;rdlietisor
lars be and the same is hereby appropriated to the Women's Ilv,arotenucT
Christian Temperance Union for the maintenance of a soldiers' Y
rest room at Delaware City.
The said sum of Four Hundred ($400) Dollars shall How paid
be paid in two equal annual installments of Two Hundred
($2oo) dollars each, payable respectively for the years 1923
and 1924.
Section 2. This Act shall be known as a Supplementary Ge"er"I l'""d
Appropriation Act, and the funds hereby appropriated shall
be paid out of the general funds of the State Treasury.
Approved April 5, A. D. 1923.
How paid Section 2. That the said sum of Five Hundred Dollars
annually shall be paid to the President of said corporation by
warrant drawn by the Governor upon the State Treasury, and
the receipt of the President of said corporation, attested by
its Secretary, shall be sufficient voucher therefor ; said sum
to be paid annually on the first day of July, the first of said
payments to be made on the first day of July, A. D. One
Thousand Nine Hundred and Twenty-three.
Approved March 26, A. 1). 1923.
92 LAWS OF DELAWARE
CHAPTER 40
STATE REVENUE
SOCIETY FOR PREVENTION OF CRUELTY TO ANIMALS
AN ACT appropriating Fire Hundred Dollars annually to Delaware
Society for the Prevention of Cruelty to Animals, a Corporation
of this State, for the maintenance and support of said Society.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (three-fourths
of all the members elected to each House concurring
therein):
ittpo 7,ozwiaatrioen Section I. That the sum of Five Hundred Dollars an-
Pcre iveetri t the nually be and the same is hereby appropriated out of the Treas-
,crnitmelatyis to ury of this State to be paid to Delaware Society for the Pre-vention
of Cruelty to Animals, a corporation of this State, for
the maintenance and support of said Society.
LAWS OF DELAWARE 93
CHAPTER 41
STATE REVENUE
STATE AID FOR DIRT ROADS
AN ACT providing State aid to the several Counties for the construc-tion,
maintenance and repair of dirt roads, and making an appro-priation
therefor.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Section 1. There is hereby appropriated annually, for Appropriation
the yearsyears 1923 and 1924 to each of the Counties in this State f,Porn
the sum of Ten Thousand Dollars ($to,000), or so much r05
thereof as may be necessary to be used in the construction,
maintenance and repair of dirt roads.
Section 2. The Levy Courts of the several Counties, Levy Courts of
from time to time, may draw warrants within the limits of gevse rtaol yroauwn -
the amounts herein appropriated, upon the State Treasurer`grtare an-sr euIa' o n
to pay for the construction, maintenance and repair, of dirt'
roads, and the State Treasurer is hereby directed to pay the
same out of monies not otherwise appropriated.
Approved April 19, A. 1). 1923.
94 LAWS OF DELAWARE
CHAPTER 42
STATE REVENUE
DELAWARE STATE FAIR
AN ACT appropriating certain moneys to the Delaware State Fair,
Incorporated, for prizes.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (three-fourths
of all the members elected lo each House concurring
therein):
:top pararwi ton 1. That the sum of Eight Thousand ($8,000)
State Fair, Dollars is hereby appropriated out of the Treasury of the Inc.
State of Delaware to the "Delaware State Fair, Incorporated"
a corporation of the State of Delaware, for the year begin-
Amounts ning July I, 1923 and ending June 30, 1924, and a like sum annually
of Eight Thousand ($8,000) Dollars for the year beginning
July 1, 1924 and ending June 30, 1925. Said appropriation
now used shall be used and expended only for prizes for meritorious
achievements in agriculture, stock and poultry raising, and in
File statement works of manual training and the domestic arts. Said corpora-withwing
Auditor tion shall on or before the first day of December in each of sho
parmizoeusn t of stud fiscal years file with the State Auditor a sworn itemized
statement showing the name of each person to whom .a prize
has been awarded, for what each prize was awarded and the
amount of each prize and showing also the grand total of
said prizes, which statement shall be sworn to and signed be-fore
a Notary Public, by both the President and Treasurer
of said Corporation ; when said statement shall have been
audited by the State Auditor and found to be true and correct
When audited and according to law he shall authorize and direct the State
encrgseudr. Treasurer. to pay to said corporation in each of said fiscal
eCro rtpoo rpaatyio nt o years the total sum shown to be due for prizes by said itemized
list provided however said sum shall not exceed Eight Thou-sand
($8,000) Dollars in any one fiscal year and should said
LAWS OF DELAWARE
DELAWARE STATE FAIR
sum be less than Eight Thousand ($8,000) Dollars the un-used
balance shall each year remain in and revert to the State
Treasury and shall in no case be paid to said corporation.
Section 2. All Acts and parts of Acts inconsistent with
this Act are hereby repealed.
Section 3. This Act shall be known as a "Supplementary
Appropriation Bill."
Approved April 5, A. D. 1923.
95
96 LAWS OF DELAWARE
CHAPTER 43
STATE REVENUE
KENT AND SUSSEX COUNTY FAIR
AN ACT appropriating certain moneys to Kent and Sussex County
Fair, Incorporated, for prizes.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (three-fourths
of all the members elected to each House concurring
therein):
Appropriation Section 1. That the sum of $4000 is hereby appropriated
to Kent and
Sussex County OM of the Treasury of the State of Delaware to the "Kent
Fair, Inc. and Sussex County Fair, Incorporated," a corporation of the
State of Delaware, for the year beginning July 1, 1923 and
Amounts ending June 30th 1924, and a like sum of $4000 (Four Thou-annually
sand Dollars) for the year beginning July 1, 1924 and ending
how used June 3oth 1925. Said appropriation shall be used and ex-pended
only for prizes for meritorious achievements in agri-culture,
stock and poultry raising, and in works of manual File statement .
with Auditor training and the domestic arts. Said corporation shall on or
of Accounts
ghowin

LAWS
OF THE
STATE OF DELAWARE
PASSED Al THE
NINETY- NINTH SESSION
OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 2nd, A. D. 1923
AND
IN THE YEAR OF THE INDEPENDENCE OF THE IT NITED STATES
THE ONE HUNDREDTH AND FORTY- SEVENTH
VOLUME XXXIII
PRESS OF THE MERCANTILE PRINTING CO.
WILMINGTON, DELAWARE